Formulas Flashcards
Profit before tax
Profit before tax
Investment income
MINUS
Investment income
Finance costs
MINUS
Finance costs
Depreciation & Amortisation
C -B
+ Disposal cost
- Carrying amount
- Impairment
Gain/Loss
MINUS
Gain/Loss
Movement in inventories
MINUS
C-B
Movement in receivables
MINUS
C-B
-Receivable
+Paid
Movement in prepayments
MINUS
C-B
Movement in payables
C-B
-Payable
+Paid
Movement in accruals
C-B
Tax paid
C-B
-P&L
Interest paid
C-B (Interest accrual)
-P&L (Finance costs)
Purchase of asset
MINUS
C-B
-Payable
+ Disposal (carrying amount)
+Depn
Proceeds from disposals
MINUS
Carrying amount
+ Profit
- Receivable
+ Paid
Interest received
Investment income
-Receivable
+Received
Proceeds from use of shares
CAPITAL AND PREMIUM
C-B
-Retained earnings
Dividends paid
C-B (Retained earnings)
-P&L (profit)
Movement in borrowings
(Non current liabilities total)
C-B
Cash and cash equivalents
(Beginning and end of year)
Cash
+ Equivalents
- Overdraft
Proceeds from sale of asset
MINUS
C-B
-Additions
+Depreciation
+Loss
Movement in borrowings
C-B
-Loan
+Preference shares
