Setting Up Cash Flow Activity Codes

The activity codes available in user-defined code (UDC) table 10/CF are hard-coded and are based on the requirements for International Accounting Standards (IAS) 7.

Review this table for a list of activity codes and the types of accounts associated with them:

Code	Description of Code	Explanation
10	Net Income Before Tax	Includes the account assigned to AAI item FSxx.
20	Operating Profit Before Working Capital	Includes adjustments to the operating profit before working capital, such as accumulated depreciation, profit or losses on the sale of non-current assets, and interest paid.
30	Cash Generated from Operations	Includes working capital, such as inventories, receivables, and payables.
40	Cash Flow from Operating Activities	Includes outflows, such as interest paid, dividends paid, and tax paid.
50	Cash Flow from Investing Activities	Includes non-current assets and proceeds on the sale of assets.
60	Cash Flow from Financing Activities	Includes proceeds on the issue of shares and loans and the redemption of certain shares and loan amounts.
70	Cash and Cash Equivalents	Includes cash and bank accounts.

The activity code description does not print on the cash flow report; it is informational only. You can change the description of an activity code, but you cannot change its purpose. For example, you can change the description for activity code 10 from Net Income Before Tax to Net Profit/Loss, but you cannot change how the activity code is used on the cash flow report.

You assign accounts to an activity code on the Statement of Cash Flow Activity form. The activity code and description appear in the header area of the form so that you can easily keep track of which activity you are assigning accounts to.