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PROFORMA OF CFS ACCORDING TO ACCOUNTING STANDARD 3 (AS 3)

CASH FLOW STATEMENT OF........ FOR THE YEAR ENDED........

Particulars Amt (Rs) Total (Rs)

1) Cash Flows from Operating Activities:

Net profit before tax and extra ordinary items xxxx

Add : Non- Operating / Non- Cash Expenses and Losses

Depreciation xxx

Preliminary expenses written off xxx

Discount on issue of shares & debentures written off xxx

Loss on foreign exchange xxx

Goodwill written off xxx

Patents & trade marks written off xxx

Loss on sale of fixed assets xxxInterest paid on borrowings & debentures xxx

xxxx

Less: Non Operating / Non Cash Incomes and Gains

Interest income (xxx)

Dividend income (xxx)

Rental income (xxx)

Profit on sale of assets (xxx)

Refund of income tax

Operating profit before working capital changes xxxx

Add: Net decrease in current assets xxxNet increase in current liabilities xxx

xxxx

Less: Net increase in current assets (xxx)

Net decrease in current liabilities (xxx)

Cash from operating activities before tax xxxx

Less: Income tax paid (xxx)

Cash from operating activities before extra ordinary items xxxx

Adjustment for Extra ordinary items xxx

Net Cash Flows from Operating Activities xxxx

2) Cash flows from Investing Activities

Proceeds from sale of fixed assets xxx

Proceeds from sale of investments xxx

Proceeds from sale of intangible assets xxx

Interest and dividend received xxx

Rental income xxx

xxxx

Purchase of fixed assets (xxx)

Purchase of intangible assets like goodwill (xxx)

Purchase of investments (xxx)

Net cash flows from Investing Activities xxxx

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3) Cash flows from Financing Activities

Proceeds from issue of shares & debentures xxx

Proceeds from other long term borrowings xxx

xxx

Final dividend paid (xxx)

Interim dividend paid (xxx)Interest on debentures and loans paid (xxx)

Repayment of loans (xxx)

Redemption of debentures (xxx)

Redemption of preference shares (xxx)

Net cash flows from Financing Activities xxxx

Net cash flows during the yearAdd: Opening Balance of Cash & Cash equivalents

(i) Cash in hand

(ii) Cash at Bank(iii) Marketable Securities

xxxxxx

xxx

xxxx

xxxx

Closing Balance of Cash & Cash equivalents xxxx