Circular 202: Basis for Preparing the Consolidated Statement of Cash Flows

Circular 202: Basis for Preparing the Consolidated Cash Flow Statement (illustrative image)

Circular 202/2014/TT-BTC stipulates that the Consolidated Cash Flow Statement is an integral part of the Consolidated Financial Statements system, providing useful information for users of Financial Statements about the Group's cash generation ability and liquidity. The preparation of the Consolidated Cash Flow Statement is based on:

- Consolidated Balance Sheet;- Consolidated Income Statement;- Explanatory Notes of the Consolidated Financial Statements;- Previous period's Consolidated Cash Flow Statement;- Cash Flow Statements of the parent company and each subsidiary, associated company, joint venture for the reporting period;- Financial information on assets and liabilities of subsidiaries acquired or liquidated during the reporting period;- Summary table of interests, dividends, and profits paid/received within the group for the reporting period; Summary data on dividends and profits distributed from joint ventures and associates for the reporting period;- Summary table of investments, loans, borrowings within the group for the reporting period; Summary table of internal group purchases and sales of inventories and fixed assets for the reporting period;- Summary table of fixed assets' depreciation calculation and allocation, reassessment of fixed assets during the period, and other supplemental reports and summary tables.

For details, see Circular 202/2014/TT-BTC effective from February 27, 2015.

Ty Na

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