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Mfrs Chapter 12

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Chapter 12 1(a) Tagline Statement of Cash Flows For the year ended 31 December x5 | RM’000 | | RM’000 | Cash from operating activities: | | | | Profit before taxation | | | 50 | Adjustments fro: | | | | Depreciation | | | 2,200 | Profit on disposal of PPE (12,000-7,400) | | | (4,600) | Release of government grant | | | (250) | Increase in insurance claim receivable | | | (300) | Interest expense | | | 260 | Investment income | | | (40) | Cash generated from operations | | | (2,680) | Increase in inventories | | | (700) | Increase in trade receivables | | | (500) | Increase in trade payables | | | 1,100 | | | | (2,780) | Interest paid | | | (260) | Income taxes paid | | | (1,350) | Net cash flow from operating activities | | | (4,390) | | | | | Cash flows from investing activities: | | | | Purchase of plant | (2,900) | | | Proceeds from the disposal of plant | 12,000 | | | Proceeds from government grant | 950 | | | Investment income | 40 | | 10,090 | Net cash inflow from investing activities | | | | | | | | Cash flows from financing activities: | | | | Proceeds of 6% loan note | 800 | | | Repayment of 10% Loan note | (4,000) | | | Capital payment under finance lease | (1,100) | | | Net cash flow from financing activities | | |…...

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