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Cash Flow Statement
from Kirkbi Annual Report 2022
by stibo
1 January – 31 December
Accounting policies
The consolidated cash flow statement shows cash flows for the year broken down by operating, investing and financing activities and cash and bank deposits at the beginning of the year and at year-end.
Cash flows from operating activities are calculated indirectly as profit before tax adjusted for non-cash items, income taxes paid and changes in working capital.
Cash flows from investing activities comprise payments relating to acquisitions and disposals of securities, intangible assets, property, plant and equipment, fixtures and fittings as well as fixed asset investments.
Cash flows from financing activities comprise proceeds from borrowings, repayment of interest-bearing debt and dividend paid to shareholders and non-controlling interests.
Cash and cash equivalents comprise cash and bank deposits.
