Document ID: chunk:federal_register_of_legislation:F2024L00708:body:0:p101
Version: federal_register_of_legislation:F2024L00708
Segment Type: other
Provision Reference: 
Character Range: 277585–282678

30,650
Cost of sales                                                                         (26,000)
Selling expenses                                                                      (600)
General and administrative expenses                                                   (310)
Operating expense excluding depreciation                                              (26,910)

Operating profit before depreciation and amortisation before working capital changes               3,740

B  Statement of cash flows for an entity that invests in assets or provides financing to customers as a main business activitya financial institution
1 The example shows only current period amounts. Comparative information amounts for the preceding period is are required to be presented in accordance with AASB 18 Presentation and Disclosure in Financial StatementsAASB 101 Presentation of Financial Statements.
 ...

Direct method statement of cash flows (paragraph 18(a))
                                                                                      20X2
Cash flows from operating activities
Interest(a) and commission receipts                                      28,747
                                                                         28,447
Interest payments(a)                                                     (23,463)
Dividends received(a)                                                    200
Recoveries on loans previously written off                               237
Cash payments to employees and suppliers                                 (997)
                                                                         4,224

(Increase) decrease in operating assets:
Short-term funds                                                         (650)
Deposits held for regulatory or monetary control purposes                234
Funds advanced to customers                                              (288)
Net increase in credit card receivables                                  (360)
Other short-term negotiable securities                                   (120)

Increase (decrease) in operating liabilities:
Deposits from customers                                                  600
Negotiable certificates of deposit                                       (200)
Net cash from operating activities before income taxestax                3,940
                                                                         3,440
Income taxes paid                                                        (100)
Net cash from operating activities                                                    3,840
                                                                                      3,340

Cash flows from investing activities
Disposal of subsidiarySubsidiary Y                                       50
Dividends received                                                       200
Interest received                                                        300
Proceeds from sales of non-dealing securities                            1,200
Purchase of non-dealing securities                                       (600)
Purchase of property, plant and equipment                                (500)
Net cash from investing activities                                                    150650

Cash flows from financing activities
Issue of loan capital                                                    1,000
Issue of preference shares by subsidiary undertaking                     800
Repayment of long-term borrowings                                        (200)
Net decrease in other borrowings                                         (1,000)
Dividends paid                                                           (400)
Net cash from financing activities                                                    200
Effects of exchange rate changes on cash and cash equivalents                         600
Net increase in cash and cash equivalents                                             4,790
Cash and cash equivalents at beginning of period                                      4,050
Cash and cash equivalents at end of period                                            8,840
(a) An entity classifies each of these cash flows in a single category.

C  Reconciliation of liabilities arising from financing activities
 ...
2 The example shows only current period amounts. Comparative information Corresponding amounts for the preceding period is are required to be presented in accordance with AASB 18 Presentation and Disclosure in Financial StatementsAASB 101  Presentation of Financial Statements.
 ...

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors (August 2015)
The title of AASB 108 is amended. New text is underlined and deleted text is struck through.

AASB 108 Basis of Preparation of Financial StatementsAccounting Policies, Changes in Accounting Estimates and Errors
Paragraphs 1, 3, 5, 7, 11, AusCF11 and 32 are amended and paragraph 2 is deleted. Paragraphs 3A, 6A–AusCF6J, 6K–6L, 6M–AusCF6N, 27A–27I and 31A–31I, each with a related