Statement of Cash Flows. The format for the statement of cash flows is shown in Appendix L of the FMG.
Statement of Cash Flows. The accompanying statement of cash flows includes the operating, investing and financing cash flows related the ISIS Division's operations. These financial statements have been prepared by management in accordance with Canadian generally accepted accounting principles which require management to make estimates and assumptions that affect the amounts reported in the financial statements and the accompanying notes. Actual results could differ from those estimates. The principal accounting policies are as follows: Revenue Recognition Revenues from sales of the Division's products are recorded at the time the product is shipped, provided that collection of the proceeds of sale is reasonably assured. A provision is recorded at the time revenue is recognized based on estimated customer returns and allowances.
Statement of Cash Flows. The Statement of Cash Flows is presented using the direct method and provides analysis related to cash inflows and outflows, summarized by operating, capital and noncapital financing, and investing activities, and illustrates the sources and uses of cash. This statement allows the reader to assess the District's ability to generate positive cash flows, meet obligations as they become due, and evaluate the need for external financing. The Statement of Cash Flows as of June 30, 2015, is presented below: (Amounts in thousands) 2015 2014 (as restated) Change Cash Provided by (Used in) Operating activities $ (143,852) $ (118,094) $ (25,758) Noncapital financing activities 142,883 115,707 27,176 Capital financing activities 227,828 (42,637) 270,465 Investing activities 779 920 (141) Net Increase (Decrease) in Cash 227,638 (44,104) 271,742 Cash, Beginning of Year 121,146 165,250 (44,104) Cash, End of Year $ 348,784 $ 121,146 $ 227,638 Cash receipts from operating activities are from student tuition and from Federal, State, and local grants. Uses of cash are payments to employees, vendors, and students related to instructional programs. The increase was due mostly to payments to vendors, related to increases in Federal and State program expenditures, construction related costs, and STRS payments made on behalf of the District to the State. COLA payments received from the State explains the majority of the increase in noncapital financing activities. In January 2015, the District successfully refinanced $127.9 million in Proposition M General Obligation bonds. The original general obligation bonds were sold with an average interest rate of 4.497 percent and final maturity in 2032. The new rate is 2.710 percent with the same maturity date. The District also issued Series C bonds in April 2015 in the amount of $220 million. Cash from investing activities consists of interest earned on cash in bank and cash invested through the San Diego County Treasury.
Statement of Cash Flows. The Pro-Forma statement of cash flows must reflect the proposed Maryland Broadband Program project funding and investments as well as any additional funding for working capital and other capital expenditures for the applicant exclusive of the Grant project. The following is a brief description of the pre-populated cash flow categories contained on the Cash Flow worksheet in this template. Beginning Cash represents cash balances at the beginning of the period. Cash Flows from Operating Activities:
Statement of Cash Flows. For Provider agency-wide audits only.
Statement of Cash Flows. 5 Notes to the Financial Statements..................................6 XXXXX X. XXXXXX 0000 Xxxxxxx Xx. - Suite H Las Vegas. NV 89103 CERTIFIED PUBLIC ACCOUNTANT (000) 000-0000 To the Board of Directors and Stockholders of Mount Merlot Estates, Inc. Las Vegas, Nevada I have audited the accompanying balance sheet or Mount Merlot Estates, Inc. (a development stage company) as of December 31, 1998 and the related statements of operations, cash flow and changes in Stockholders' equity for the period from December 19, 1997 (date of inception) to December 31. 1998. These financial statements are the responsibility of Mount. Meriot Estates, Inc.'s manaqement. My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with qenerallyy accepted auditing Standards. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial Statements care free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as wel1 as evaluating the overall financial statement presentation. I believe that my audit of the financial statements provide a reasonable basis for my opinion. In my opinion, the accompanying financial statements present fairly, in all material respects, the lfinancial position of Mount Merlot Estates, Inc. as of December 31, 1998 and the results of operations, cash flows arid changes in stockholders' equity for the year then ended in conformity with generally accepted accounting principles. Xxxxx Xxxxxx C.P.A. February 3, 1999 /s/Xxxxx Xxxxxx --------------- Xxxxx Xxxxxx C.P.A. February 3, 0000 XXXXX XXXXXX XXXXXXX INC. (A DEVELOPMENT STAGE COMPANY) BALANCE SHEET DECEMBER 31, 1998 ASSETS Cash $ 44,187 Organizational costs less accumulated amortization of SAO 320 -------- Total Assets $ 44,507 ======== LIABILITIES & STOCKHOLDERS' EQUITY Accounts payable $ 400 -------- Total Liabilities 400 Stockholders' Equity Common stock, authorized 25.000,000 shares at S.001 par value, issued and outstanding 5,040.000 shares 5,040 Paid-in capital 39,160 Deficit accumulated during the development stage (93) -------- Total Stockholders' Equity 44,107 Total Liabilities and Stockholders' Equity $ 44,507 ======== The accompanying notes are an inteqral part of these ...
Statement of Cash Flows. (a) Supplemental disclosures of cash flow information are as follows: Cash paid during the year for: Years Ended December 31 2006 2005 2004 Interest $ 860,655 $ 845,469 $ 770,080 Taxes $ 425 $ 200 $ —
Statement of Cash Flows. 10.4.1 The financial statements referred to above shall include a statement of cash flows prepared in accordance with IFRS with reconciliations thereof to US GAAP.
Statement of Cash Flows. In November of 2016, the FASB issued ASU 2016-18, Statement of Cash Flows, which simplifies the presentation of restricted cash on the statement of cash flows by requiring entities to include restricted cash and restricted cash equivalents in the reconciliation of cash and cash equivalents. The amendments in this ASU become effective for the Company for fiscal years beginning January 1, 2018. We elected to early adopt this ASU as of January 1, 2017 and presented this change on a retrospective basis for all periods presented. We concluded that this ASU does not have a material impact on our consolidated financial statements.
Statement of Cash Flows. In August of 2016, the FASB issued ASU 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments, which clarifies how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The amendments in this ASU will become effective for the Company for fiscal years beginning January 1, 2018. We concluded the adoption of this ASU will not have a material impact on our consolidated financial statements.
