Required: Decide all places, where in the Cash Flow Statement.The Excel sheet of statement has been provided, please mark its serial number in the Excel sheet and mark the sign.

Required: Decide all places, where in the Cash Flow Statement (under indirect format) category will be shown. Follow the example below and the format of Cash Flow Statement attached in Moodle. For this task an indirect of Cash Flow Statement format can be used (this is the only aid allowed). Category (in 2019) Place in the Cash Sign Flow Statement BI11. minus EXAMPLE: Company purchased a land to build a warehouse; paid in cash. 1.Company granted a cash loan to related entity 28000. 2. Year-to-year change in liabilities was 18400. 3.Company paid off a financial lease: installment 1800; interest 200. 4.Company purchased for 4200 a building as an investment. 5. Company calculated a profit of 42000. B C A B 1 CASH FLOW STATEMENT (INDIRECT METHOD) HORIZONTAL VERSION 2 3 A Cash flows from operating activities B. Cash flows from investing activities 4 1. Net profit/(Loss) Cash inflows 5 II. Adjustments for 1. Disposals of intangible assets and tangible fixed assets 6 1. Amortisation and depreciation 2. Disposal of Investment properties and investment intangible assets 7 2. Foreign exchange gains/ (losses) 3.1 From finacial assets in related enterprises 8 3. Interest and participation in profits (dividends) 3.2 From finacial assets in other enterprises 9 4. (Gains)/losses on investing activities 4. Other cash inflows from investing activities 10 5. Increase/(decrease) in provisions II. Cash Outflows 11 6. (Increase)/decrease in inventory 1. Purchase of intangible assets and tangible fixed assets 12 7. (Increase)/decrease in receivables 2 Investment in properties and intangible assets 13 8. Increase/ (decrease) in current liabilities 3.1 On financial assets in related enterprises 14 9.1 Increase/ (decrease) in accruals 3.2 On financial assets in other enterprises 15 9.2 (Increase)/ decrease in prepayments 4. Other cash outflows on investing activities 16 10. Other adjustments In Net cash from (used in investing activities 17. Net cash from operating activities 0 18 19 E F D. Net increase/ (decrease) in cash and cash equivalents O E. Change in cash and cash equivalents in the balance sheet F. Cash and cash equivalents at start of the year G. Cash and cash equivalents at end of year 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 9 C. Cash flows from financing activities O Cash inflows 1. Net cash inflows from issuance of shares and other equity instruments 2. Bank loans, overdrafts and loans 3. Issuance of debt securities 4. Other cash inflows from financing activities 11. Cash outflows 01. Purchase of own shares 2. Dividends and other payments to shareholders 3. Cash outflows in appropriation other than payments to shareholders 4. Repayment of bank loans, overdrafts and loans 5. Redemption of ebt securities 6. In respect of other financial liabilities 07. Repayment of finance lease liabilities 8. Interest paid 9. Other cash outflows on financing activities III. Net cash from/used in financing activities