IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK

49

Chapter 5 / Cash Flow Statements (lAS 7)

Notes to the Consolidated Cash Flow Statement For the Year Ended September 30 (con ti nu ed) D.

Proceeds on disposal of subsidia ries, investments, and intangibles: Inventories disposed

17

84 82

29 33

Receivables disposed

Payab les, taxation, and deferred taxatio n balances disposed

(62)

(179)

Borrowings net of cash

12

(93)

Property, plant, and equipment, noncurrent assets, goodwi ll and minority shareholders

__4

-!5.)

.isa

Net assets disposed Profit on disposal

2 1

7

77

_ 3

--22

----ll

Net cash proceeds on disposal of subsidiaries Proceeds on disposal of investments and intangibles Cash proceeds on disposal of subsidiaries, investments, and intangibles E. Net investment in fleet leasing and rental assets: Net investment in fleet leasing and equipment rental assets

34

36

80

--TI

130

----lQ

--A4

-.62

210

(832)

(1,090) ( 1,832)

(900)

(1,821)

(1,425 )

Additions to fleet leasing and equipment rental assets

Less: Proceeds on disposal of fleet leasing and equipment rental assets

989

742

525

(16)

Net investment in leasing receivables Net investment in car rental vehicles

(608) (138)

53

(1,260) (3,663 )

(592)

Additi ons to vehicle rental fleet during the year Less: Proceeds on disposal of vehicle rental fleet Net investment in fleet leasing and rental assets

(2,296) ..L7M ~)

(1,084)

946

2 403

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