The cash flow statement must report cash flows for the financial period, classified separately as stated below:
Cash flow from operating activities
Operating activities are the principal revenue-producing activities of the reporting entity and other activities that are not investing or financing activities. Therefore, they generally result from the transactions and other events that enter into the determination of net result. The minimum disclosure requirements are stated below:
Net cash inflow/outflow from operating activities
Cash flows from investing activities
Investing activities are the acquisition and disposal of long-term assets (including player registrations) and other investments not included in cash equivalents. The reporting entity must separately report each major class of gross cash receipts and gross cash payments arising from investing activities. The minimum disclosure requirements are stated below:
Cash inflow/outflows from acquisition/disposal of player registrations
Cash inflow/outflows from acquisition/disposal of tangible or intangible assets
Other cash inflow/outflows from investing activities
Cash flows from financing activities
Financing activities are activities that result in changes in the size and composition of the contributed equity share capital and borrowings of the reporting entity. The reporting entity must separately report each major class of gross cash receipts and gross cash payments arising from financing activities. The minimum disclosure requirements are stated below:
Cash inflow/outflows from borrowings – shareholders and related party
Cash inflow/outflows from borrowings – financial institutions
Cash inflow from increase of capital/equity
Cash outflows from dividends paid to owners/shareholders
Other cash inflow/outflows from financing activities
Other cash flows
Cash flows from interest and dividends received and paid must each be disclosed separately. Each must be disclosed in a consistent manner from period to period as either operating, investing or financing activities.
Cash flows arising from taxes on income must be disclosed separately and classified as cash flows from operating activities unless they can be appropriately and specifically identified as financing or investing activities.
The components of cash and cash equivalents must be disclosed and a reconciliation of the amounts in the cash flow statement presented, with the equivalent items reported in the balance sheet.