MASB5 Cash Flow Statements pg9

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Appendix 3

Malaysian Accounting Standards Board Suite 5.02, Level 5, Wisma Standards UOA Pantai, 11 Jalan Pantai Jaya, 59200 Kuala Lumpur. MASB Approved Accounting for Private Entities Tel : 603-2240 9200 Fax : 603-2240 9300 Email : masb@masb.org.my Financial Reporting Foundation and Malaysian Accounting Standards Board 2010. All Rights Reserved.
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Cash Flow Statement for a Financial Institution

The appendix is illustrative only and does not form part of the standards. The purpose of the appendix is to illustrate the application of the standards to assist in clarifying their meaning. 1. The example shows only current period amounts. Corresponding amounts for the preceding period are required to be presented in accordance with MASB 1, Presentation of Financial Statements. 2. The example is presented using the direct method.

20-02 (RM) (RM) Page | 1 2 3 4 5 6 7 8 9 Cash Flows From Operating Activities:

========== ==========
Interest and commission receipts 28,447

Interest payments

(23,463)

Recoveries on loans previously written off

237

Cash payments to employees and suppliers

(997)

---------Operating profit before changes in operating assets 4,224

(Increase) decrease in operating assets: Short-term funds (650)

Deposits held for regulatory or monetary control purposes

234

Funds advanced to customers

(288)

Net increase in credit card receivables

(360)

Other short-term negotiable securities

(120)

Increase (decrease) in operating liabilities: Deposits from customers 600

Negotiable certificates of deposit

(200)

---------Net cash from operating activities before income tax 3,440

Income taxes paid

(100)

========== ========== ---------Net cash from operating activities 3,340

========== ========== Cash Cash Flows Flows From From Investing Financing Activities: Activities: ========== ==========

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20/10/2010 5:05 PM