56 / 488
Chapter
5 /
Cash
Flow
Statements (lAS 7)
47
34. Notes to Consolidated Cas h Flow Sta tement
868
26
1,446
26
67
(405)
129
62
(160)
2,059
712
1,774
(13 1)
1,28 1
(10)
74
(322)
66
104
712
(276)
1,857
(4)
1,357
(28)
60
(207)
51
192
(In euros millions)
Adjustments for:
Depreciation and amortization (Note 10)
(Profit)/Ioss on sale of property, plant, and equipment,
and available-for-sale investments
Income taxes (Note 12)
Share of results of associated companies (Note 33)
Minority interest
Financial income and expenses (Note II )
Impairment charges (Note 8)
Share-based compensation
Premium return
Customer financing impairment charges and reversals
Adjustments, total
Change in net working capital
Increase (- )/decrease
(+)
in short-term receivables
(1,770)
(896)
372
Decrease (+)/increase (- ) in inventories
84
(30 1)
(193)
Increase in interest-free short-term borrowings
893
83 1
62
Change in net working capital
(793)
(366)
24 1
The Group di d not engage in an y materi al noncash investi ng ac tivities fo r all periods presen ted.
19.2 BARLOWORLD
Consolidated Cas h Flow Statement
For the Year Ended September 30
(Ill euros million s)
Cas h flows from operating activities
Cash receipts from customers
Cash paid to employees and suppliers
Cash generated from operations
Finance costs
Realised fair value adjustments on financial instrume nts
Dividends received from investments and associa tes
Interest received
Taxation paid
Cash flow from operations
Dividends paid (including minority shareholders)
Cash retained from operating activities
Cash flows from investing activities
Acquisition of subsidiaries, investments and intangibles
Proceeds on disposal of subsidiaries, investments, and
intangibles
Net investment in fleet leasing and rental assets
Acquisition of other property, plant, and equipment
Replacement capital expenditure
Expansion capita l expenditure
Proceeds on disposal of property, plant, and equipment
Proceeds on sale of leasing assets
Net cash used in investing activities
Net cash inflow/(outflow) before financing activities
Cash flows from financing activities
Proceeds on share issue
Buy-back of shares in company
Proceeds from long-term borrowings
Repayment of long-term borrowings
Increase/(decrease) in short-term interest-bearing
liabilities
Net cash (used in)/from financing activities
Net increase/( decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
Effect of foreign exchange rate movement on cash
balance
Effect of cash balances classified as held-for-sale
Cash and cash equivalents at end of year
Cash balances not available for use due to reserving
restrictions
*
Restated-refer
to
Note 33
A
B
C
D
E
2006
2005 *
2004 *
42,840
38,702
36,850
(.3.Q2l3.)
(3.l.2QZ)
(1£..lli.)
6,067
4,800
4,257
(630)
(463)
(474)
136
( 18)
(52)
104
76
66
26 1
156
230
il..llQI)
.J2ll)
(874)
4,931
3,576
3,153
i.L12.S.)
.IU!ll)
-Gill)
~
---U12 22.82
(814)
(443)
(1,649)
44
69
210
(2,108)
(1,629)
(1,646)
(1,217)
(1,186)
(805)
(508)
(787)
(562)
(709)
(399)
(243)
593
209
288
564
iaza
L2..2.1!l)
!2...2lill)
(2 124)
--.628
~)
----.ll8
90
188
13
(1,160)
1,742
1,967
3,405
(1,903)
(1,386)
(2,540)
1007
-ilQli)
L!.....!lQ)
~)
--'ill!.
~)
474
(100)
1,399
1,443
1,547
242
(44)
(4)
--l2
2..U4
D22
J..M3.
405
344
244