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A. The different options and their effect on the financial statements are explained in the table here below:



Effect on the financial statements

Statement presentation – Either ‘Indirect’ or ‘Direct’ method

Direct method – the statement starts from ‘Cash flows used in operations’ and is mainly completed manually by the user.

Indirect method – the statement starts from ‘Profit/ (loss) before tax’ and is adjusted by profit or loss items on assets and liabilities, working capital changes before arriving at ‘Cash flows used in operations’. This statement is adjusted by the user only for non-cash items.

Interest expense -

(Map numbers “6.T.8. 1” to “6.T.8. 9”)

Option to present either before “Net cash flows used in operating activities” or as part of “Cash flows from financing activities”

Rent income –

(Map number “3.R.4. 1", "3.R.4. 2", "5.T.4.29" and "5.T.4.30”)

“Loans to associated undertakings” may be presented either line by line for each map number on face of the Balance sheet or line by line in the note “Non-current loans receivable” which is the default presentation. When the presentation on the face of the Balance sheet is selected the short/ long term portion is entered directly in the appropriate line of the balance sheet.
Show Cash generated from operations Option to show this part of the cash flow statement either as part of the main statement or in a separate note cross referenced to the 1st line in the statement.
Cash and cash equivalents note Option to show this note either as the end of the cash flow statement or as part of the notes to the financial statements


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