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r minimum line items aS
EXPENSES ACCORDING FUNCTION:
Net Sales/Revenue+ XX Net Sales/Revenuex XX
Other Income xx Cost of Sales (xx)
Total Income XX Gross Profit/Income xx
Expenses Other Income
(Increase)/Decrease in Inventories (X)X Total Income xx
Net Purchases XX Exoenses:
Employee Benefits Costs XX ling/Distribution Expenses
Sel
Depreciation Expense XX General/Ad ministrative Expenses
Advertising Expense XX Total Qperating Income/(Loss) )0c(
Supplies Expense XX _*lx&_ Finance Cost* (xx)
Total Operating Income/(Loss) XYr Share from net income/net loss of
Finance Costx (xx) Associate/loint Ventures* x(x)
Share from net income/net loss of Non Operating Income/(Loss) X(X)
Associate/Joint Ventures+ x(x) Net Income/(Loss) before Tax x(x)
Other Non-operating Income/(Loss) _ x(x) Income Tax (Expense)/Benefitx
Net Income/(Loss) before Tax x(x) lJet Income/(Loss) after Tax from
Income Tax (Expense)/Benefit* (x)x Continuing Operations x(x)
Net Income/(Loss) after Tax from Post tax Income/(Loss) from Discontinued
Continuing Operations x(x) Operations*
Post tax Income/(Loss) from Net Income/(Loss) after tax* x(x)
Disconti nued Operations* xix)
Net income/(Loss) after tax* x(x) Other Comprehensive I ncomel(Losses)
Revaluation Surplus, net of Tax* xx
Other Comprehensive Income/(Losses) Unrealized Holding Gains/(Losses),
Revaluation Surplus, net of Taxt XX
net of Tax* x(x)
Unrealized Holding Gains/(Losses), Foreign Translation Gains/(Losses),
net of TaX* x(x) net of Tax* X(X)
Foreign Translation Gains/(Losses). Hedging Gains(Losses), net ofTax* x(x)
net of Taxx x(x) Remeasurement Gains(Losses) from
Hedging Gains(Losses), net of Tax* x(x) Plant Asset and Accum Ben, Oblig.,
Remeasurement Gains( Losses) from
Plan Asset and Accum. Ben. Oblig
net of Taxx x(x) x(x)
Total Comprehensive Income/(Loss) x
net of Tax* x(x) x(x) __x(I)-_
Total Comprehensive Income/(Loss)* x(x

Balances, January 1 xx
Prior Period Adjustments
Cha"ge in Accounting Policy x(x)
Correcuon of Pnor Penod E:rors X(X)
value)--- ,,r..A .
Comprehensive income for the period -
Net Income/(Loss)
I
x(x)
Other Comprehensive lncome/( Loss)
Dividends declaration (x)
Losses from capital transactions (ifAPIC is not enough) (x)
Appropriations (Voluntary, Legal, Contractual) (x)
Reversal of Appropriations X
, Balances. December 31 XX

rv. STATEMENT OF CASH FLOWS (INDTRECT METHOD)

CASH FLOWS FROM OPERATING ACTIVITIES
NET INCOME xx
NON.OPERATING (INCOME)/EXPENSES (x)/x
(Gains or losses from sale of assets, investment inconreT'losses, etc.)
NON-CASH (INCOME)/EXPENSES (x)/x
(Depreciation, Amortization, Bond premium/discount amortization, etc.)
CHANGES IN WORKING CAPITAL: (Increase)/Decrease (x)ix
(Changes in current assets including trading securities and current liabilities
excluding short term debt)
Net cash provided/(used) in operating,activities x(x)
CASH FLOWS FROM INVESTING ACTIVITIES
PROCEEDS FROM SALE OF INVESTMENTS (except trading securities) XX
PROCEEDS FROM SALE OF NON-CURRENT ASSETS (e,9. PPEIIntangibles) xx
PURCHASE OF INVESTMENTS (except trading securitles) (x)
PURCHASE OF NON-CURRENT ASSETS (e.q. PPE/Intangibles (Xl
Net cash provided/(used) in investing activities x(x)
CASH FLOWS FROM FINANCING ACTIVITES
PROCEEDS FROM LOAN/ISSUANCE OF LONG-TERM DERI SECURITIES (e.9. Bond XX
PROCEEDS FROM ISSUANCE OF SHARE CAPTTAL XX
PROCEEDS FROM TREASURY SHARES REISSI.'ANCE XX
PAYMENT OF DIVIDENDS (x)
PAYMENT OF LOANS/RETIREMENT OF LONG-TERM DEBT SECURITIES (x)
REACQUISITION OF SHARE CAPITAL (x)
Net cash provided/(used) in financing activities X(X)
Increase/(Decrease) in Cash and cash equivalents X(X)
Add: Cash and cash eguivalents, January 1 XX
Cash and cash equivalents, December 31 XX
+Interest expense are presented as operating cash outflow (benchmark), or financing (allowed alternative)
*xlnfereit income are presented as operating cash inflott (benchmark), or investing (allowed alternative)
***Dividend income are presented as operating cash inflow (benchmark), or inve;ting (allowed alternative)
****Dividend payments are presented as financing cash outflow (benchmark), or operating (allowed alternative)
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