IAS 7 - Cash flows summary

Acquisition and disposal of Sub
1. Indicate in note
2. Investing activity.
NOTE ( Purchase of Sub) 0% 🡪 60%
Fair value of ASSETS acquired
Assets (xxx)
Liabilities xxx
NAV (100%) (xxx)
NCI (eg. 20%) or get from SCE xxx
Goodwill (xxx)
Purchase price (xxx)
Cash on acquisition xxx
Net Cash purchase price (xxx)




NOTE ( Disposal of sub) 60% 0% 🡪
B98
Fair value of ASSETS disposed
Assets xxx
Liabilities (xxx)
NAV 100% xxx
NCI eg. 20% or get from SCE (xxx)
Goodwill xxx
Profit/Loss on sale of sub B98 xxx/(xxx)
Proceeds from Sale xxx
Bank overdraft/cash in bank xxx/(xxx)
Net cash proceeds xxx




NOTE ( ASS 🡪 Sub )
Purchase Sub