IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK

46

Wiley IFRS: Practical Implementation Guide and Workbook

19 . EXTRACTS F ROM P UBLISHED F INANCIAL S TATEMENTS 19 .1 NOKIA,2006 C onsolidated Cash Flow Statem ents, IFRS F inancial Year E nded December 31 (/11 euros millions) Notes 2006

2005

2004

Cash now from ope rating activities Profit attributable to equity holders of the parent

4,306 1,857

3,616 1 774

3, 192 ~

Adjustments, total

34

Profit attributable to equity holders of the parent before change in net working capita l

6,163 -.em) 5,370

34

5,390

5,251 --.W. 5,492

(66)

Change in net working capital Cash generated from opera tions

5,024

Interest received

235

353

204

(18)

(26)

Interest paid

(26)

Other financial income and expen ses, net received

54

47

41

Income taxes paid

(I 254) 4, 144)

(I 368)

LL..!.Q3.)

Net cash from opera ting activities

4,478

4,343

Cash now fro m inves ting activ ities Acquisition of Group companies, net of acquired cash Purchase of current available-for-sale investments, liquid assets Purchase of noncurrent available-fo r-sale investments

(92)

(517)

(3,219)

(7,277)

(10,318)

(88) (15)

(89) (16)

(388) ( 109) (101)

Purchase of shares in associated companies Additions to capitalized development costs

(127)

(153)

Long-term loans made to customers

(56)

(I I)

Proceeds from repayment and sale of long-term loans receivab le Recovery of impaired long-term loans made to customers Proceeds from (+)/payment of (-) other long-term receivables Proceeds from disposal of shares in Gro up companies, net of disposed cash Proceeds from disposa l of shares in associated companies Proceeds from disposal of business Proceeds from maturities and sale of current availa ble-for- sale investments, liquid assets Proceeds from sale of current available-for-sale investments Proceeds from sale of noncurrent available-for-sale investments Proceeds from short-term loans receivable Capita l expenditures

56

368

276

(3)

14

2

199

182

66

(650)

(607)

(548)

5

95

5,058

9,737

9,402

247

587

17 29

346

3

Proceeds from sale of fixed assets

167

6

_ _I 1,844

Dividends received

-ll (329)

Net cash from (used in) investing activitie s Cas h now fro m finan cing acti vities Proceeds from stock option exerc ises

1,006

46

2

Purchase of treasury shares

(3,37 1)

(4,258)

(2,648)

Proceeds from long-term borrowings Repayment of long-term borrowings

56

I

5

(7)

(3)

Proceed s from (+)/repayment of (- ) short-term borrowings

(137)

212

(255)

usan (5,570)

!.Lill) (4,3 18) -ill) (327) 2784 2.4i1 1,090 1 367 2 457

(I 553) (4,966) -----ill)

Dividends paid

Net cash used in financing activities Foreign exchange adjustments

-.ill

Net increase (+)/decrease (- ) in cash and cash equivalents Cash and cash equiva lents at beginning of period

467

60 1

3058 ;l.ill

2457 3Jli8 1,565 1493 3Jli8

Cash and cash equivalents at end of period Cash and cash equivalents comprise of Bank and cash

1,479 2046 3...ill.

Current available-for-sale investments, cash equiva lents 16& 37

See not es to consolida ted fina nc ial stateme nts . The fi gures in th e consolida ted cash flow stateme nt ca nno t be directl y traced fro m the balance sheet wi tho ut ad d itional informatio n as a result of ac quisitio ns and di sposal s of subsidiaries and net foreign exchange d ifferen ces arising on consolidation.