3.3 SOCF Flashcards
Cash receipts from the sale of goods and the rendering of services
Operating activities
Cash receipts and payments from contracts held for dealing or trading purposes
Operating activities
Cash receipts from royalties, fees commissions and other revenue
Operating activities
Cash payments to suppliers for goods and services
Operating activities
Treasury bills
Cash equivalents
Cash payments to and on behalf of the employees
Operating activities
Commercial papers
Cash equivalents
Cash receipts and cash payments of an insurance enterprise for premiums and claims, annuities and other policy benefits
Operating activities
Money market instruments (3 months or less)
Cash equivalents
Cash payments or refunds of income taxes unless they can be specifically identifies with financing & investing activities
Operating activities
Cash receipts from future contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes, or the receipts are classified as financing activities
Investing Activities
Cash payments for future contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes, ot the payments are classified as financing activities
Investing Activities
Cash proceeds from issuing shares or other equity instruments
Financing Activities
Cash receipts from the repayment of advances and loans made to other parties (other than advances and loans by a financial institution)
Investing Activities
Cash payments to owners to acquire or redeem the enterprise’s shares
Financing Activities
Cash proceeds from issuing debentures, loans, notes, bonds, mortgages and other short or long-term borrowings
Financing Activities
Cash payments to acquire investments in equity or debts instruments of other enterprises and interests in joint ventures (other than those payments for those instruments considered to be cash equivalents & those held for dealing or trading purposes)
Investing Activities
Cash repayments of amounts borrowed
Financing Activities
Cash receipts from sales of PPE, intangibles and long-term assets
Investing Activities
Cash payments by a lesse for the reduction of the outstanding liability relating to a lease
Financing Activities
Acquisition of assets either by assuming directly related liability or by means of a finance lease
Non-cash investing and financing transactions
Cash payments to acquire PPE, intangibles and long-term assets. These payments includes those relating to capitalized development costs and self-constructed PPE
Investing Activities
Acquisition of an enterprise by means of an equity issue
Non-cash investing and financing transactions
Cash receipts from sales of investments in equity or debts instruments of other enterprises and interests in joint ventures( other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes)
Investing Activities
Conversion of debt to equity
Non-cash investing and financing transactions
Cash advances and loans made to other parties (other than advances and loans made by a financial institution)
Investing Activities
