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3.1: Performance reporting - Coggle Diagram
3.1: Performance reporting
Current assets & liability
Current Assets
Held for trading
Will be realised within 12 mths of ye
Realised / consumed during normal trading
Current Liability
Held for trading
Will be settled within 12 mths of ye
Settled during normal trading
No right to defer settlement beyond 12 mths
Indicators of going concern
A rise in payables days
Negative cash flows particularly in relation to op. activities
Major debt repayments due in the next 12 mths
Increase level of gearing
Increased levels of overdraft & short term borrowing
Disclosures / provisions relating to material claims
Lack of cash & cash equivalents
Large impairment losses
SFP
Equity
Ordinary shares
Retained earnings
Other components of Equity
Assets
Non current
Intangibles
Investments
PPE
Current
Inventories
Cash
N.C.A held for sale
Liability
Non current liability
Current liability
SPLOCI
SPL
Profit from operations
Investment income
Admin costs
Finance cost
Distribution cost
PBT
Gross profit
Income tax
Cost of sale
Profit for the year
Revenue
OCI
Income tax on revaluation
Cash flow hedges
Changes in revaluation surplus
Income tax on cash flow
Income & expenses recognised outside SPL
Total comprehensive income