fund flow statement

fund net working capital net working capital Current assets - current liability Current assets - current liability

Fund from operation

Items to be added /deducted to net profits Add Depriciation Add Depriciation Add Write off goodwill,patent,other intangible assets,preliminary assets, Add Write off goodwill,patent,other intangible assets,preliminary assets, Add Losses on sale of assets and investment Add Losses on sale of assets and investment Add Discount on issue of shares Add Discount on issue of shares Add Provision for tax(as non current liability) Add Provision for tax(as non current liability) Less…income on investment Less…income on investment Less …transfer fees,apprication in the value of assets Less …transfer fees,apprication in the value of assets Less…excess provisions Less…excess provisions

Ffo from balance of p&l account from b/s Add… transfer to general reserve, dividend equalisation fund, debenture redemption fund, contingency reserve Add… transfer to general reserve, dividend equalisation fund, debenture redemption fund, contingency reserve Proposed dividend(as non current item) Proposed dividend(as non current item) Interim dividend Interim dividend

Fund flow statement Sourses Sourses Ffo Ffo Issue of share capital,debenture Issue of share capital,debenture Long term loans Long term loans Income on investment Income on investment Sale of fixed assets Sale of fixed assets Decrease in w.capital(b.f.) Decrease in w.capital(b.f.) Applications Applications Fund lost from operation Fund lost from operation Redemption of share,debentures Redemption of share,debentures Payment of dividend,tax Payment of dividend,tax Purchase of fixed assets Purchase of fixed assets Increase in working capital (b.f.) Increase in working capital (b.f.)

Flow of fund Increase in current assets Increase in current assets Decrease in current assets Decrease in current assets Increase in current liability Increase in current liability Decrease in current liability Decrease in current liability

Flow of funds current account current account non current account non current account

No flow of fund Current account current account Current account current account Non current account non current Non current account non current