Companies Act, 1973 (Act No. 61 of 1973)Schedule 4: Requirements for annual financial statements, interim reports and provisional annual financial statementsPart I : D. Statement of Cash Flow Information |
| 50) | Except in the case of the first statement of cash flow information, the corresponding amounts for the preceding period for all items shown in the statement of cash flow information shall be stated. |
| 51) | Annual financial statements shall include a cash flow statement showing, where applicable, the following items: |
| a) | Cash generated by operations; |
| b) | investment income; |
| c) | changes in the non cash components of working capital; |
| d) | cash effects of finance costs and taxation; |
| e) | cash effects of dividends paid; |
| f) | cash effects of investing activities; and |
| g) | cash effects of financing activities. |
| 52) | A reconciliation shall be provided between operating income for the period as shown in the income statement and cash generated by operations stating adjustment for non cash items included in income for the period. |