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 |
