Examples of Cash Flow Statement
The cash flow statement is defined in Oracle Hyperion and includes two parts: the main statement and the supplementary statement.
The main statement includes information about the cash inflow and outflow generated by the operating activities, investing activities, and financing activities. In the supplementary statement, you define the account assignments for the corresponding lines and the formulas to calculate the values in the rows and columns.
Cash flow statements use the balance amount of the cash flow segment, which is the Local Use segment qualifier in the chart of accounts.
Main Statement
Consider an expense of CNY 100.
-
Debit: Expense.1230 100
-
Credit: Cash.0000 100
During the period, the balance amount of the cash flow item (1230) should be CNY 100.
In the cash flow statement, 100 should be the amount of the cash flow item 1230.
|
Line Number |
Line Item |
Calculation Lines |
Cash Flow Item Assignment |
|---|---|---|---|
|
10 |
1. Cash flows from operating activities: |
||
|
20 |
Cash received from sales of goods or rendering of services |
1110, 1120 |
|
|
30 |
Refund of taxes and levies |
1130 |
|
|
40 |
Other cash received relating to operating activities |
1140 |
|
|
50 |
Subtotal of cash inflows |
20+30+40 |
|
|
60 |
Cash paid for goods and services |
1210, 1220 |
|
|
70 |
Cash paid to and on behalf of employees |
1230 |
|
|
80 |
Payments of all types of taxes |
1240 |
|
|
90 |
Other cash paid relating to operating activities |
1250 |
|
|
100 |
Subtotal of cash outflows |
60+70+80+90 |
|
|
110 |
Net cash flows from operating activities |
50+100 |
|
|
120 |
2. Cash flows from investing activities: |
||
|
130 |
Cash received from return of investments |
2110 |
|
|
140 |
Cash received from return on investments |
2120 |
|
|
150 |
Net cash received from disposal of fixed assets, intangible assets and other long-term assets |
2130, 2140, 2150 |
|
|
160 |
Other cash received relating to investing activities |
2160 |
|
|
170 |
Subtotal of cash inflows |
130+140+150+160 |
|
|
180 |
Cash paid to acquire fixed assets, intangible assets and other long term assets |
2210, 2220, 2230 |
|
|
190 |
Cash paid to acquire investments |
2240 |
|
|
200 |
Other cash paid relating to investing activities |
2250 |
|
|
210 |
Subtotal of cash outflows |
180+190+200 |
|
|
220 |
Net cash flows from investing activities |
170+210 |
|
|
230 |
3. Cash flows from financing activities: |
||
|
240 |
Cash received from investments by others |
3110 |
|
|
250 |
Cash received from borrowings |
3120 |
|
|
260 |
Other proceeds relating to financing activities |
3130 |
|
|
270 |
Subtotal of cash inflows |
240+250+260 |
|
|
280 |
Cash repayments of amounts borrowed |
3210 |
|
|
290 |
Cash payments for distribution of dividends or profits |
3220 |
|
|
300 |
Other cash payments relating to financing activities |
3230 |
|
|
310 |
Subtotal of cash outflows |
280+290+300 |
|
|
320 |
Net cash flows from financing activities |
270+310 |
|
|
330 |
4. Effect of foreign conversion rate changes on cash |
620-110-220-320 |
|
|
340 |
5. Net increase in cash and cash equivalents |
620 |
Supplementary Statement
The values in the supplementary statement are derived as follows:
-
Increase in amount from the first column
-
Balance at the beginning of the year from the second column
-
Balance at the end of the year from the third column
The supplementary report uses the balance amount of each natural account. The column sequence, of the column names for this cash flow statement, is as follows:
|
Column Name |
Column Sequence |
|---|---|
|
30-20 |
10 |
|
YTD-Actual (Offset-1) |
20 |
|
YTD-Actual |
30 |
This table shows an example of a cash flow statement-supplementary report.
|
Column Definition |
Line Number |
30-20 |
YTD-Actual (Offset -1) |
YTD-Actual |
|---|---|---|---|---|
|
Supplemental information |
||||
|
1. Adjust net profit to operating activity cash flows |
||||
|
Net profit |
57 |
Amount |
||
|
Add: Provision for property depreciation |
58 |
Amount |
||
|
Depreciation of fixed assets |
59 |
Amount |
||
|
Amortization of intangible assets |
60 |
Amount |
||
|
Amortization of other long-term deferred expense |
61 |
Amount |
||
|
Decrease of deferred expense (deduct: increase) |
64 |
Amount |
||
|
Increase of accrued expense (deduct: decrease) |
65 |
Amount |
||
|
Losses on disposal of fixed assets, intangible assets, and other long-term assets |
66 |
Amount |
||
|
Losses on scrapping of fixed assets |
67 |
Amount |
||
|
Financial expense |
68 |
Amount |
||
|
Losses from investments (deduct: gains) |
69 |
Amount |
||
|
Deferred tax credit (deduct: debit) |
70 |
Amount |
||
|
Decrease in inventories (deduct: increase) |
71 |
Amount |
||
|
Decrease in operating receivables (deduct: increase) |
72 |
Amount |
||
|
Increase in operating payables (deduct: decrease) |
73 |
Amount |
||
|
Other |
74 |
Amount |
||
|
Net cash flows from operating activities |
75 |
Amount |
||
|
2. 1. Investing and financing activities that don't involve cash receipt and payment |
||||
|
Capitals converted from debts |
76 |
Amount |
||
|
Current maturity of convertible bonds |
77 |
|||
|
Current maturity of convertible bonds |
78 |
|||
|
3. Net increase in cash and cash equivalents |
||||
|
Cash balance at the end of the period |
79 |
Amount |
||
|
Deduct: Cash balance at the beginning of the period |
80 |
Amount |
||
|
Add: Cash equivalents balance at the end of the period |
81 |
Amount |
||
|
Deduct: Cash equivalents balance at the beginning of the period |
82 |
Amount |
||
|
Net increase in cash and cash equivalents |
83 |