Note: This article refers to the cashflow statement for individual organisations. If needed, a consolidated cashflow statement is also available.
The Cash Flow Statement page provides a summary of cash movements for the organisation, for each month in the current financial year.
Months which contain actuals are completed, whereas future months appear with zero values and then complete as the year progresses.
The lines in the Cash Flow Statement page pull their information from the actual (accrual) values for accounts in the Customise Data tab. For information about which area uses each report code, please refer to the sections below.
Note: If there are no values for a line, it doesn’t appear on the report.
Formula: Trading Revenue - Expenses + Interest Expenses + Dividend Expenses + Tax Expenses
Report codes used: REV.TRA, EXP, EXP.INT, EXP.TAX
The overall net operating profit or loss, prior to the deduction of interest and tax expenses.
Formula: Trading Revenue - Expenses + Depreciation + Amortisation + Interest Expenses + Dividend Expenses + Tax Expenses
Report codes used: REV.TRA, EXP, EXP.DEP, EXP.AMO, EXP.INT, EXP.TAX
The overall earnings prior to the deduction of interest, tax, depreciation and amortisation.
Formula: Inventory value (last month) - Inventory value (current month)
Report codes used: ASS.CUR.INY
The change in stock value from the previous month to the current month.
Formula: (Accounts Receivable last month - Prepayments last month) - (Accounts receivable - Prepayments)
Report codes used: ASS.CUR.REC, ASS.CUR.REC.PRE
The change in the value of accounts receivable from the previous month to the current month.
Formula: (Current assets last month - Bank accounts last month - Inventory last month - (Accounts receivable last month - Prepayments last month)) - (Current assets - Bank accounts - Inventory - (Accounts Receivable - Prepayments))
Report codes used: ASS.CUR, ASS.CUR.BAN, ASS.CUR.INY, ASS.CUR.REC, ASS.CUR.REC.PRE
The change in value of other debtors from the previous month to the current month.
Formula: (Accounts payable - Employee entitlements) - (Accounts payable last month - Employee entitlements last month)
Report codes used: LIA.CUR.PAY, LIA.CUR.PAY.EMP
The change in the value of accounts payable from the previous month to the current month.
Note: This section covers GST, VAT or sales tax depending on the currency set for the organisation.
Formula: GST - GST last month
Report codes used: LIA.CUR.TAX.GST
The difference between GST/VAT/sales tax from the previous month to the current month.
Formula: (Current liabilities - (Accounts Payable - Employee Entitlements) - GST - Income Tax) - (Current liabilities last month - (Accounts Payable last month - Employee Entitlements last month) - GST last month - Income Tax last month)
Report codes used: LIA.CUR, LIA.CUR.PAY, LIA.CUR.PAY.EMP, LIA.CUR.TAX.GST, LIA.CUR.TAX.INC
The change in value of other creditor from the previous month to the current month.
Formula: Trading Revenue - Expenses - Depreciation - Amortisation - Interest Expenses - Dividend Expenses + Income Tax Expense + Inventories last month - Inventories + Accounts Receivable last month - Accounts Receivable + (Current Assets last month - Bank accounts last month - Inventories last month - Accounts Receivable last month) - (Current Assets - Bank Accounts - Inventories - Accounts Receivable) + Accounts Payable - Accounts Payable last month + GST - GST last month + (Current Liabilities - Accounts Payable - GST - Income Tax) - (Current Liabilities last month - Accounts Payable last month - GST last month - Income Tax last month)
Report codes used: REV.TRA, EXP, EXP.DEP, EXP.AMO, EXP.INT, EXP.TAX, ASS.CUR.INY, ASS.CUR.REC, ASS.CUR.BAN, ASS.CUR, LIA.CUR.PAY, LIA.CUR.TAX.GST, LIA.CUR, LIA.CUR.TAX.INC
Note: This is the total value of the previous lines.
Formula: Income Tax liability - Income Tax liability last month - Income Tax expense
Report codes used: LIA.CUR.TAX.INC, EXP.TAX
The amount of income tax paid in the current month.
Formula: Other revenue
Report codes used: REV.OTH
The value in accounts using the other revenue report code.
Formula: Investment revenue
Report codes used: REV.INV
The value of accounts set as investment revenue.
Formula: (1-2) * Interest and finance charges
Report codes used: EXP.INT
The value of accounts set as interest and finance charges, as a negative amount.
Formula: Trading revenue - Expenses + Depreciation + Amortisation + Interest and finance charges + Income Tax expenses + Inventories last month - Inventories + Accounts Receivable last month - Accounts Receivable + Current Assets last month - Bank accounts last month - Inventories last month - Accounts Receivable last month - (Current Assets - Bank Accounts - Inventories - Accounts Receivable) + Accounts Payable - Accounts Payable last month + GST - GST last month + (Current Liabilities - Accounts Payable - GST - Income Tax) - (Current Liabilities last month - Accounts Payable last month - GST last month - Income tax last month) + Income Tax - Income Tax last month - Income Tax expense) + Other Revenue + Investment Revenue + Interest and finance charges
Report codes used: REV.TRA, EXP, EXP.AMO, EXP.INT, EXP.TAX, ASS.CUR.INY, ASS.CUR.REC, ASS.CUR, ASS.CUR.BAN, ASS.CUR.INY, LIA.CUR.PAY, LIA.CUR.TAX.GST, LIA.CUR, LIA.CUR.TAX.INC, REV.OTH, REV.INV, EXP.INT
Note: This is the total of the previous lines in this section.
Formula: Non-current assets last month - Non-current assets - Depreciation - Amortisation
Report codes used: ASS.NCA, EXP.DEP, EXP.AMO
The movement in non-current assets from last month to this, minus any depreciation or amortisation expense.
Formula: Non-current liabilities - Non-current liabilities last month
Report codes used: LIA.NCL
The movement in non-current liabilities from last month to this.
Formula: Share Capital - Share Capital last month
Report codes used: EQU.SHA
The movement in share capital from last month to this.
Formula: (Equity - Retained Earnings - Share Capital) - (Equity last month - Retained Earnings last month - Share Capital last month)
Report codes used: EQU, EQU.RET, EQU.SHA
The movement in equity, not including retained earnings or share capital, from last month to this.
Formula: Non-current liabiltiies - Non-current liabilities last month + Share Capital - Share Capital last month + (Equity - Retained Earnings - Share Capital) - Equity last month - Retained earnings last month - Share Capital last month).
Report codes used: LIA.NCL, EQU.SHA, EQU, EQU.RET
The movement in non-current liabilities and share capital from last month to this, plus the movement in equity minus retained earnings and share capital.
Formula: Trading Revenue - Expenses + Depreciation + Amortisation + Interest and finance charges + Income Tax expense + Inventories last month - Inventories + Accounts Receivable last month - Accounts Receivable + (Current Assets last month - Bank Accounts last month - Inventories last month - Accounts Receivable last month) - (Current Assets - Bank Accounts - Inventories - Accounts Receivable) + Accounts Payable - Accounts Payable last month + GST - GST last month + (Current Liabilities - Accounts Payable - GST - Income Tax liability) - Current Liabilities last month - Accounts Payable last month - GST last month - Income Tax liability last month) + (Income Tax liability - Income Tax liability last month - Income Tax expense) + Other Revenue + Investment Revenue - Interest and finance charges + Fixed assets last month - Fixed assets - Depreciation - Amortisation + Non-current liabilities - Non-current liabilities last month + Share Capital - Share Capital last month + (Equity - Retained Earnings - Share Capital) - Equity last month - Retained Earnings last month - Share capital last month) - Dividends
Report codes used: REV.TRA, EXP, EXP.DEP, EXP.AMO, EXP.INT, EXP.TAX, ASS.CUR.INY, ASS.CUR.REC, ASS.CUR, ASS.CUR.BAN, LIA.CUR.PAY, LIA.CUR.TAX.GST, LIA.CUR, LIA.CUR.TAX.INC, EXP.TAX, REV.OTH, REV.INV, ASS.NCA.FIX, LIA.NCL, EQU.SHA, EQU, EQU.RET, EXP.DIV
Note: This is the total of the previous lines in this section.
Formula: Bank accounts last month
Report codes used: ASS.CUR.BAN
The value of the bank accounts from the previous month.
Formula: Bank accounts
Report codes used: ASS.CUR.BAN
The value of the bank accounts at the end of the current month.
