Presentation of cash flows from Financing Activities - Ind AS - Indian Accounting Standards - Companies Law

Presentation of cash flows from Financing Activities Financing activities are activities which changes the size and composition of contributed equity (Owner s Equity) Availing of borrowings and repayment of borrowings. Financing Costs On equity, preference and borrowings and any other kind of finance. Examples Issue of equity preference shares capital; Buy back of equity shares. Redemption of preference shares Borrowings loans issue of debentures; Repayment of loans redemption of debentures; Interest payment, Preference dividend payment, Equity dividend payment Cash payment by the lessee for the reduction of liability relating to lease as per Ind As 116. Cash Flow from financing Activities ₹ Proceeds from issue of equity instruments XXX Proceeds from debentures XXX Less: Dividend Paid (XXX) Less: Interest paid on repayment of borrowing (XXX) Net cash flow from Financing Activities XXX