IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK
49
Chapter 5 / Cash Flow Statements (lAS 7)
Notes to the Consolidated Cash Flow Statement For the Year Ended September 30 (con ti nu ed) D.
Proceeds on disposal of subsidia ries, investments, and intangibles: Inventories disposed
17
84 82
29 33
Receivables disposed
Payab les, taxation, and deferred taxatio n balances disposed
(62)
(179)
Borrowings net of cash
12
(93)
Property, plant, and equipment, noncurrent assets, goodwi ll and minority shareholders
__4
-!5.)
.isa
Net assets disposed Profit on disposal
2 1
7
77
_ 3
--22
----ll
Net cash proceeds on disposal of subsidiaries Proceeds on disposal of investments and intangibles Cash proceeds on disposal of subsidiaries, investments, and intangibles E. Net investment in fleet leasing and rental assets: Net investment in fleet leasing and equipment rental assets
34
36
80
--TI
130
----lQ
--A4
-.62
210
(832)
(1,090) ( 1,832)
(900)
(1,821)
(1,425 )
Additions to fleet leasing and equipment rental assets
Less: Proceeds on disposal of fleet leasing and equipment rental assets
989
742
525
(16)
Net investment in leasing receivables Net investment in car rental vehicles
(608) (138)
53
(1,260) (3,663 )
(592)
Additi ons to vehicle rental fleet during the year Less: Proceeds on disposal of vehicle rental fleet Net investment in fleet leasing and rental assets
(2,296) ..L7M ~)
(1,084)
946
2 403
~)
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