Back to C14031

Version 1.0 Produced 2015-03-05

1. Table 4 is a re-statement of the consolidated cash flow statement in the financial statements. This table is intended to show the increases or decreases in net cash, cash equivalents and overdrafts.
2. Entries are required for all Heads apart from Head 2f, 4c, 4i, 5, 7e, 8, 9, 12 and 14.
3. The previous year's restated figures must be included for comparative purposes. Direct entries are required.
4. Acquisitions and disposals that was previously Head 5 has been deleted to follow SORP 2007. This should now be entered under Other items (4h) under Capital expenditure and financial investment.

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