Periodic disclosures – quarterly report
9.37
Listed issuers are now required to disclose, on a quarterly basis, the details of major components on their operating, investing and financing activities in their statement of cash flows pursuant to paragraph 17 in Appendix 9B of the Main LR. How should the listed issuers make the additional disclosures in their statement of cash flows?
In making the additional disclosures required under paragraph 17 in Appendix 9B of the Main LR, listed issuers should provide the following details:
(a)
The details in respect of the operating activities may include –
●
receipts from customers
payments to suppliers, contractors and employees
interest paid
payment of income taxes
Total Cash Flow from/(used in) operating activities
(b)
The details in respect of the investing activities may include –
purchase of property, plant and equipment
disposal of property, plant and equipment
payment of intangible assets
acquisition of investments
disposal of investments
advances to associates/jointly controlled entities
repayment of advances from associates/jointly controlled entities
interest received
Total Cash Flow from/(used in) investing activities
(c)
The details in respect of the financing activities may include –
dividend paid to equity holders
proceeds from borrowings
repayment of borrowings
proceeds from rights issue
Total Cash Flow from/(used in) financing activities