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The paper addresses the request received by the IFRS Interpretations Committee in October 2013 from the European Securities and Markets Authority ESMA that seeks clarification on the application of the requirements regarding the presentation and content of the condensed statement of cash flows in the interim financial statements according to IAS 34 Interim Financial Reporting.

Condensed cash flow statement. The annexed notes 1 to 14 form an integral part of these condensed interim financial statements. Financial income and expenses. What Are Condensed Financial Statements.

CONDENSED STATEMENT OF CASH FLOWS 2 Months Ended Mar. The end result of a cash flow statement is Net Cash which is derived from all the other numbers that make up the report. Cash and debt management.

Excludes amount for disposal group and discontinued operations. 34 rows Condensed consolidated statements of cash flows. Cash flow statements are more or less a condensed version of a balance sheet that covers and is produced every one business year.

I New standards or amendments for 2019 and. Amount of cash and cash equivalents and cash and cash equivalents restricted to withdrawal or usage. 13 Third Quarterly Report March 2021 1.

The main difference is that youll include all cash inflows and outflows not just sales revenue and business expenses. Selling profit and loss of fixed assets and other changes-25-3. Condensed statement of cash flows.

Condensed financial statements are a summary form of a companys income statement balance sheet and cash flow statement usually combined into a single document. Rupees in 000 condensed interim statement of cash. Depreciation amortisation and impairment.

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