IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK

47

Chapter 5 / Cash Flow Statements (lAS 7)

34. Notes to Consolidated Cas h Flow Sta tement

(In euros millions) Adjustments for: Depreciation and amortization (Note 10) (Profit)/Ioss on sale of property, plant, and equipment, and available-for-sale investments Income taxes (Note 12) Share of results of associated companies (Note 33) Minority interest Financial income and expenses (Note II ) Impairment charges (Note 8) Share-based compensation Premium return Customer financing impairment charges and reversals Adjustments, total Change in net working capital Increase (- )/decrease (+) in short-term receivables

712

712

868

(4)

(13 1)

26 1,446

1,28 1

1,357

(10) 74 (322) 66 104

(28) 60 (207) 51 192

26 67 (405) 129 62 (160)

(276)

1,857

1,774

2,059

(1,770)

(896) (30 1)

372

Decrease (+)/increase (- ) in inventories Increase in interest-free short-term borrowings

84

(193)

893

83 1

62

Change in net working capital 24 1 The Group di d not engage in an y materi al noncash investi ng ac tivities fo r all periods presen ted. 19.2 BARLOWORLD (793) (366)

Consolidated Cas h Flow Statement For the Year Ended September 30 (Ill euros million s) Cas h flows from operating activities Cash receipts from customers Cash paid to employees and suppliers Cash generated from operations Finance costs

2004 *

2006

2005 *

42,840

38,702

36,850

(3.l.2QZ)

(.3.Q2l3.)

(1£..lli.)

6,067

4,800

4,257

A

(474)

(630)

(463)

Realised fair value adjustments on financial instrume nts Dividends received from investments and associa tes Interest received Taxation paid Cash flow from operations Dividends paid (including minority shareholders) Acquisition of subsidiaries, investments and intangibles Proceeds on disposal of subsidiaries, investments, and intangibles Net investment in fleet leasing and rental assets Acquisition of other property, plant, and equipment Replacement capital expenditure Expansion capita l expenditure Proceeds on disposal of property, plant, and equipment Proceeds on sale of leasing assets Net cash used in investing activities Net cash inflow/(outflow) before financing activities Cash flows from financing activities Proceeds on share issue Buy-back of shares in company Proceeds from long-term borrowings Repayment of long-term borrowings Increase/(decrease) in short-term interest-bearing liabilities Net cash (used in)/from financing activities Net increase/( decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Effect of foreign exchange rate movement on cash balance Effect of cash balances classified as held-for-sale Cash and cash equivalents at end of year Cash balances not available for use due to reserving restrictions * Restated-refer to Note 33 Cash retained from operating activities Cash flows from investing activities

( 18)

(52)

136 104 26 1

76

66

156

230

(874)

B

il..llQI)

.J2ll) 3,576 .IU!ll)

3,153 -Gill)

4,931

i.L12.S.) ~

---U12 22.82

(814)

(443)

(1,649)

C

D E

44

210

69

(2,108) (1,217)

(1,629) (1,186)

(1,646)

(805) (562) (243)

(508) (709)

(787) (399)

593 564

209

288

iaza (2 124) ----.ll8

!2...2lill) ~)

L2..2.1!l) --.628

188

13

90

(1,160) 1,742 (1,903)

1,967

3,405

(2,540)

(1,386)

L!.....!lQ) ~)

1007

-ilQli) --'ill!.

~)

(100)

474

1,443

1,547

1,399

(44)

(4)

242

--l2 2..U4

D22

J..M3.

405

344

244