ABC DEVELOPMENT COOPERATIVE

xxx Town, Province

STATEMENTS OF CASH FLOWS
For the years ended December 31, 2009 and 2008
(Amounts in Philippine Pesos)
Notes
CASH FLOWS FROM OPERATING ACTIVITIES
Net Surplus (Loss)
Adjustments to reconcile net surplus to net cash
provided by operating activities
Depreciation
Loss on Impairment
Provision for Cooperative Guarantee Fund
Change in assets and liabilities
Decrease (Increase) in:
Loans and Receivables
Inventory
Biological Assets
Other Current Assets
Increase (Decrease) in:
Deposit Liabilities
Trade, Non-Trade and other payables
Due to Union/Federation
Interest on Share Capital Payable
Patronage Refund Payable
Other Current Liabilities
Net cash provided by (used in) operating activities

2008

2007
SHOULD
ALWAYS
HAVE
NOTES

19,20,44
19,20,44
44,46

11
12
13
14
24
25
26
27
28
29
-

NET INCREASE (DECREASE) IN CASH

ADD: CASH AND CASH EQUIVALENTS, JANUARY 1

CASH AND CASH EQUIVALENTS, DECEMBER 31

CASH FLOWS FROM INVESTING ACTIVITIES

Net Additions to Investments
Acquisition of Property and Equipment
Decrease(Increase) in Intangible Assets
Decrease(Increase) in Other Non-current Assets
Net cash provided by (used in) investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Decrease ( Increase) in other Funds and Deposits
Net Proceeds from issuance of share capital
Proceeds from donations and grants
Increase( decrease) in treasury shares
Increase ( Decrease) in Non-current Liabilities
Change in statutory funds
Net cash provided by (used in) financing activities

20
21
23

22
38
38
36
39

See accompanying notes to financial statements.

NOTE: PLEASE ALWAYS CROSS REFER TO THE APPLICABLE NOTES