ACCA SBR ^INT Syllabus D. Financial Statements of Groups entities - Cashflow statements - Step 5 - Loans - Notes ^{36 / 37}

Let’s now look at another one of the items that would still be left on the SFP, that we need to find the cash and take to the cash-flow statement - Loans

Illustration

Follow same techniques as before..

Solution

Loan repayments of 40 go to the financing activities section of the cashflow statement.