The appendix is illustrative only and does not form part of the standards. The purpose of the appendix is to illustrate the application of the standards to assist in clarifying their meaning.

1. The example shows only current period amounts. Corresponding amounts for the preceding period are required to be presented in accordance with MASB 1, Presentation of Financial Statements.

2. The example is presented using the direct method.




(RM) 20-02 (RM) Cash Flows From Operating Activities: ========== ========== Interest and commission receipts 28,447 Interest payments (23,463)   Recoveries on loans previously written off 237 Cash payments to employees and suppliers (997) Operating profit before changes in operating assets ---------- 4,224 (Increase) decrease in operating assets: Short-term funds (650) Deposits held for regulatory or monetary control purposes 234 Funds advanced to customers (288) Net increase in credit card receivables (360) Other short-term negotiable securities (120) Increase (decrease) in operating liabilities: Deposits from customers 600 Negotiable certificates of deposit (200) Net cash from operating activities before income tax ---------- 3,440 Income taxes paid (100) Net cash from operating activities   ========== ---------- ========== 3,340 Cash Flows From Investing Activities: ========== ========== Disposal of subsidiary Y 50 Dividends received 200 Interest received 300 Proceeds from sales of non-dealing securities 1,200 Purchase of non-dealing securities (600) Purchase of property, plant and equipment (500) Net cash from investing activities ---------- 650 Cash Flows From Financing Activities: ========== ========== Issue of loan capital 1,000 Issue of preference shares by subsidiary undertaking 800 Repayment of long-term borrowings (200) Net decrease in other borrowings (1,000) Dividends paid (400) Net cash from financing activities ---------- 200 Effects of exchange rate changes on cash and cash equivalents 600 Net increase in cash and cash equivalents ---------- 4,790 Cash and cash equivalents at beginning of period 4,050 Cash and cash equivalents at end of period ---------- 8,840 ======

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