yrstrulysa
New member
- Joined
- Aug 28, 2022
- Messages
- 3
Please assist. Anybody dealing with cash flow statements/data, how would you classify these terms in a hierarchy of levels 1 - 4?
See: Column G
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See: Column G
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Cash flow imbalance |
Cash flow from ops - management |
Cash flow from trading |
Profit before Brambles allocations Total |
Depreciation and amortisation |
IPEP expense |
Disposals & impairment of fixed assets |
Profit on disposal of pooling equipment |
Scrapped pooling equipment |
Impairment or valuation adjustment of pooling equipment |
Disposals or valuation adjustments of other fixed assets |
Other cash flow from trading adjustments |
Share-based payments expense |
JV adjustment |
JV share of PAT |
JV dividends received |
Pension plan adjustment |
Trading cash flow adjustments |
Working capital mvts incl. provisions |
Working capital mvts excl. provisions |
Debtor movements |
Creditor movements |
Inventory movements |
Prepayment movements |
Other asset movements |
Provision movements |
Dilapidation provision paid |
Working capital - budget flex |
Investing cash flows (excl. M&A activity) |
Capital expenditure |
Purchases of PP&E |
Pooling equipment acquired |
Pooling equipment additions |
Pooling equipment replacements |
Pooling equipment internal transfers |
Other PP&E acquired |
Other PP&E additions |
Other PP&E replacements |
Other PP&E internal transfers |
Change in capex creditors |
Lease adj - No longer used |
Pooling equipment internal tfr POSA adj |
Purchases of intangible assets |
Software intangibles acquired |
Other intangibles acquired |
Deferred expenditure |
Investments made |
Investments acquired |
Joint venture loans |
Capital expenditure cash flow adjustments |
Capital expenditure - budget flex |
Proceeds from disposals |
Proceeds from disposals of PP&E |
Proceeds pooling disposals |
WDV pooling equip. disposals & write-offs |
Gain pooling equip. disposals & write-offs |
Proceeds other PP&E disposals |
WDV other PP&E disposals |
Profit other PP&E disposals |
Change in loss compensation balances |
Change in deferred fixed asset proceeds |
Proceeds disposals of intangible assets |
Proceeds software intangibles disposals |
WDV software intangibles disposals |
Profit software intangibles disposals |
Proceeds other intangibles disposals |
WDV other intangibles disposals |
Profit other intangibles disposals |
Proceeds deferred expenditure disposals |
WDV deferred expenditure disposals |
Profit deferred expenditure disposals |
Proceeds investment disposals |
WDV investments disposals |
Profit investments disposals |
Disposal proceeds cash flow adjustments |
Brambles allocations not in mgt cash flow |
Cash flow from ops - statutory adjustment |
Cash flow from ops - statutory |
Net interest paid |
Interest received |
Interest revenue |
Change in interest receivable |
Interest received cash flow adjustments |
Interest paid |
Interest expense Total |
Interest expense not impacting cash flow |
Amortisation of upfront fees |
Lease interest |
Discount unwind on long term provisions |
FX on foreign currency denominated debt |
FX on interco debt |
Finance expense capitalised |
Derivatives - FX forward revaluation |
Hedges of foreign currency interco debt |
Interest rate swaps FV adj. cash flow hedges |
Interest rate swaps FV hedges |
Interco interest and guarantee fees |
Bond fair value adjustment |
Interest cash flow not impacting expense |
Change in interest payable |
Interest paid on other debt instruments |
Interest paid on leases |
Interest portion of financial instruments settled |
Interest paid cash flow adjustments |
Net tax paid |
Tax paid |
Tax refunded |
Fiscal unity tax transfers |
Tax cash flow adjustments |
Free cash flow before dividends |
Dividends paid |
Dividends paid to Brambles shareholders |
Dividends paid to minorities |
Dividend cash flow adjustments |
Free cash flow after dividends |
Entity acquisitions and disposals |
Entity acquisitions |
Total purchase price of entities acquired |
Purchase price of entities acquired |
Cash price of entities acquired |
Non-cash consideration in purchase price |
Costs directly incurred on entity acquisitions |
Deferred settlement of entity acquisitions |
Deferred settlements now paid |
Non-cash consideration for entity acquisitions |
Net cash held by entity at date of acquisition |
Entity acquisition cash flow adjustments |
Proceeds from entity disposals |
Net price of entities disposed |
Agreed sale price of entities disposed |
Cash price of entities disposed |
Non-cash consideration in agreed sale price |
Costs directly incurred on entity disposals |
Provisions raised on entity disposals |
Net change disposal provisions and accruals |
Deferred settlement of entity disposals |
Deferred settlements now received |
Non-cash consideration for entity disposals |
Net cash held by entity at date of disposal |
Entity disposal cash flow tax adjustments |
Entity disposal cash flow other adjustments |
Other cash flow items |
Net equity raised by Brambles Limited |
Cash share issues by Brambles Limited |
Cost sharing payments to Brambles Limited |
Cash paid for share buyback |
Equity raised cash flow adjustment |
FX adjustments to cash flow |
Interco cash flows |
Interco interest and guarantee fees |
Interco royalties |
Statutory reallocations |
Internal restructuring |
Interco dividends Total |
Change in interco balances |
Change in interco recharge clearing |
FX on interco debt |
Interco capital issued |
Interco capital returned |
Cash balances transfer on merging entities |
Interco cash flow adjustments |
Cashflow budget flex adjustment |
Financial instruments principal settled |
Net debt increase/(decrease) |
Loans drawn down |
Loan principal repaid |
Leases principal repaid |
Change in cash net of overdraft |