fund flow statementfund flow statement

fundfund

net working capitalnet working capital

Current assets - current liabilityCurrent assets - current liability

Fund from operationFund from operation

Items to be added /deducted to net Items to be added /deducted to net profitsprofits

Add DepriciationAdd Depriciation Add Write off goodwill,patent,other intangible Add Write off goodwill,patent,other intangible

assets,preliminary assets,assets,preliminary assets, Add Losses on sale of assets and investmentAdd Losses on sale of assets and investment Add Discount on issue of sharesAdd Discount on issue of shares Add Provision for tax(as non current liability)Add Provision for tax(as non current liability) Less…income on investmentLess…income on investment Less …transfer fees,apprication in the value of assetsLess …transfer fees,apprication in the value of assets Less…excess provisions Less…excess provisions

Ffo from balance of p&l account Ffo from balance of p&l account from b/sfrom b/s

Add… transfer to general reserve, dividend Add… transfer to general reserve, dividend equalisation fund, debenture redemption fund, equalisation fund, debenture redemption fund, contingency reservecontingency reserve

Proposed dividend(as non current item)Proposed dividend(as non current item) Interim dividendInterim dividend

Fund flow statementFund flow statement

SoursesSourses Ffo Ffo Issue of share Issue of share

capital,debenturecapital,debenture Long term loansLong term loans Income on investmentIncome on investment Sale of fixed assetsSale of fixed assets Decrease in Decrease in

w.capital(b.f.)w.capital(b.f.)

ApplicationsApplications Fund lost from Fund lost from

operationoperation Redemption of Redemption of

share,debenturesshare,debentures Payment of dividend,taxPayment of dividend,tax Purchase of fixed assetsPurchase of fixed assets Increase in working Increase in working

capital (b.f.)capital (b.f.)

Flow of fundFlow of fund

Increase in current assetsIncrease in current assets Decrease in current assetsDecrease in current assets Increase in current liabilityIncrease in current liability Decrease in current liabilityDecrease in current liability

Flow of fundsFlow of funds

current accountcurrent account

non current accountnon current account

No flow of fundNo flow of fund

Current account current accountCurrent account current account

Non current account non currentNon current account non current