中英文资产负债表和损益表(共17页)

1、精选优质文档-倾情为你奉上中英文资产负债表和损益表.txt性格本身没有好坏，乐观和悲观对这个世界都有贡献，前者发明了飞机，后者发明了降落伞。中英文资产负债表和损益表利润表 INCOME STATEMENT项 目 ITEMS产品销售收入Sales of products其中：出口产品销售收入 Including：Export sales减：销售折扣与折让 Less：Sales discount and allowances产品销售净额 Net sales of products减：产品销售税金 Less：Sales tax产品销售成本 Cost of sales其中：出口产品销售成本Includ

2、ing：Cost of export sales产品销售毛利 Gross profit on sales减：销售费用 Less：Selling expenses管理费用 General and administrative expenses财务费用 Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome)汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from

3、 other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额 Total profit减：所得税 Less：Income tax净利润 Net profit资产负债表 BALANCE SHEET资 产 ASSETS流动资产：CURRENT ASSETS现金Cash o

4、n hand备用金Pretty cash银行存款Cash in banks有价证券Marketable receivable应收票据Notes receivable应收帐款Accounts receivable减：坏帐准备Less：allowance for bad debts预付货款Prepayments-supplies内部往来Inter-company accounts其他应收款 Other receivables待摊费用 Prepaid and deferred expenses存 货Inventories减：存货变现损失准备： Less：allowance on inventory

5、reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets长期投资：LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year固定资产：FIXED ASSETS固定资产原价Fixed assets-co

6、st减：累计折旧Less:amumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：amumulated depreciation融资租入固定资产净值：Fixedassets-net value on financial lease在建工程： CONSTRUCTION WORK IN PROCESS在建工程 Construction work in process无

7、形资产INTANGIBLE ASSETS场地使用权 Right to the use of a site工业产权及专有技术 Industrial property right anf patents其他无形资产 Otherintangibles无形资产合计 Total intangible assets其它资产 OTHER ASSETS开办费 Organization espenses筹建期间汇兑损失 Exchange losses during organization period递延投资损失 Deferred investment losses递延税款借项 Debit side of d

8、eferred tax其他递延支出 Other deferred expuditures待转销汇兑损益 Prepaid and deferred exchange loss其他递延借款 Debit side of other deferred其他资产合计 Total other Assets资产总计 TOTAL ASSETS负债及所有者权 LIABILITIES ANDCAPITAL流动负债：CURRENT LIABILITIES短期借款Short term loans应付票据Notes payable应付帐款Accounts payable内部往来Inter-company accounts

9、预收货款Items received in advance-supplies应付工资Accured payroll应交税金Taxes payable应付股利Dividendes payable其他应付款Other payables预提费用 Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期负债： LONG TREM

10、 LIABILITIES长期借款 long term loans应付公司债 Bouds payable应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year长期负债合计：Total long term liabilities其他负债：OTHER LIABILITIES筹建期间汇兑收益Exchange gains during organization period递延投资收益Deferred investment gains递延税款贷项Credit side of deferred ta

11、x其他递延贷项Credit side of other tax待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities负债合计Total liabilities所有者权益 Investors equity资本总额（货币名称及金额） Authorized capital(*_)实收资本（外币金额期末数） Paid in capital(_)其中Including中方投资（外币金额期末数）Chinese investments(_)外方投资（外币金额期末数Foreign investments(_)减：已归还投

12、资 Less: Returned investments资本公积 Accumulation of capital公司拨入资金 Funds from head office储备基金 Reserve funds企业发展基金 Expansion funds利润归还投资 Investment returned with profit本年利润 Current profit未分配利润 Retained earnings货币换算差额 Currency translation difference所有者权益合计 Total investors equity负债及所有者权益合计 TOTAL LIABILITIE

13、S AND INVESTORS EQUITY附注： 1.委托加工材料 元;2.受托代销商品 元;3.代管商品物资元;4.由企业负责的应收票据贴现元;5.租入固定资产 元;6.本年支付的进口环节税金。Notes: 1.Materials processed on commission ;2.Goods in consignment ;3.Good hled in our custod ;4.Contingent Liadilty incurred by discounted notes receivable ;5.Leasehold fixed assets ;6.Import tas baid

14、 this year ￥ ;7.Bal:Balance:B/Y Baginning of Year:E/P:End of period8.*Monetary unit and amountAmount of foreign currency at end of per資產負債表 Balance Sheet現金及約當現金 Cash,Cash Equivalent短期投資 Marketable Security應收帳款及票據 A/R & N/R其他應收款 Other Receivable短期借支 Loan To Other-S-T存貨 Inventories預付費用及預付款 Prepaid

15、 & Advance其他流動資產 Other Current Assets流動資產 Total Current Assets長期投資 Long-term Investment土地成本 Land房屋及建築成本 Buildings & Constru.機器及儀器設備成本Machinery,Equipment其他設備成本 Other Equipment固定資產重估增值 Reval. -Fixed Assets固定資產累計折舊 Accum. Depreciation固定資產損失準備 Loss Res.-Fixed Asst在建工程及預付款 Construct.-Progress固定資產

16、 Total Fixed Assets遞延資產 Deferred Assets無形資產 Intangible Assets什項資產 Other Non-Curr.Asset其他資產 Total Other Assets資產總額 Total Assets短期借款 Short-term Borrowing應付商業本票 Bills Issued應付帳款及票據 A/P & N/P應付費用 Accrued Expenses預收款項 Advances -Customers其他應付款 Other Payable應付所得稅 Accrued Income Tax一年內到期長期負債Current Of L

17、-T Debt其他流動負債 Other Current Liab.流動負債 Total Current Liab.長期負債 L-T Liabilities遞延貸項 Deferred Cre. Bala.應計退休金負債 Accrued Pension Pay遞延所得稅 Deferred Tax土地增值稅準備 Res. for Land Reval.各項損失準備 Other Spec. Reserve什項負債 Misc. L-T Liab.其他負債及準備 Total Other L-T Liab負債總額 Total Liabilities普通股股本 Common Stocks特別股股本 Prefe

18、rred Stocks預收股款 Proceeds- New Issued增資準備 Res.-CapitalIncrease資本公積 Capital Reserve法定盈餘公積 Legal Reserve特別盈餘公積 Appropriated R/E未分配盈餘 Unappropriated R/E長期投資評價損失 Valu. Loss-L-T Inv.外幣換算調整數 Adjustment For FX未認列退休金成本損益Unrecognized Pension庫藏股票帳面值 Treasury Stock股東權益總額 Total Equity負債及股東權益總額 Total Liab. &

19、Equity損益表Income Statement營業收入毛額 Gross Sales銷貨退回及折讓 Sales Discount營業收入淨額 Net Sales營業成本 Cost Of Goods Sold營業毛利 Gross Profit聯屬公司間未實現銷貨Unearned-RelatedSale營業費用 Operating Expenses營業費用推銷費用Oper.Exp.-Promotion營業費用管理費用Operating Exp.-ADM營業費用研究發展Operatin Expense-R&D營業利益 Operating Income利息收入 Interest Income

20、投資收入股利收入Investment Income處分投資利得 Gain-Disposal Inv.投資跌價損失回轉 Rev of Loss on Inv.處分資產利得 Gain-Disposal F/A存貨跌價損失回轉 Rev of Loss on Invty兌換盈益 Exchange Gain其他收入 Otr Non-Operate Inc.營業外收入合計 Total Non-Op.Income利息支出 Interest Expenses投資損失 Investment Loss處分投資損失 Loss-Disposal Inv.投資跌價損失 Loss on Inv Revaluat處分資產損

21、失 Loss-Disposal F/A兌換損失 Exchange Loss存貨評價損失 Valu. Loss on Inv.其他損失 Other Non-Oper. Exp.營業外支出合計 Total Non-Op. Exp.稅前淨利 Pre-Tax Income所得稅費用 Income Tax Expense經常利益 Ordinary Income停業部門損益 Discont'd Dpt. G/L非常項目 Extraordinary G/L累計影響數 Cumulative Effects本期稅後淨利 Net Income每股盈餘(元) Earning Per Share加權平均股本

22、Wght. Avg. Stocks發放特別股股息 Preferred Stock-Div.稅前息前淨利 EBIT稅前息前折舊前淨利 EBITDA常續性利益(稅後) Net Income-Exc Dispo盈餘分配表本年度稅後純益 Current Income以前年度未分配盈 R/E-fm Prior Year前期損益調整 Prior Adjustments提列公積 Pro.Reserves-Interim公積回轉 Reversal -Interim期中股利發放 Interim Dividends其他調整事項 Other Adjust-Interim去年期末餘額 Unappr. R/E-Year

23、 End期末公積提列 Legal Res.-Year End公積彌補虧損 Reversal -Year End董監事酬勞 Director Bonus員工紅利現金 Emply's Bonus -Cash員工紅利紅利轉增資Emply's Bonus -Stock普通股現金股利 Cash Div.-Common Shr普通股股票股利 Stock Div.-Common Sh特別股現金股利 Cash Divi.-Preferred特別股股票股利 Stock Div.-Preferred本期分配後未分配盈餘R/E to Next Year普通股每股現金股利 Cash Div. Per

24、Share每股股票股利股票 Stock Div-Ern P/S每股股票股利公積 Stock Div-Cpl P/S去年資本公積轉增資 Stock Div-Cpl Reserv現金流量表稅後淨利 Net Income不動用現金之非常損益Non-Cash Extra.Item折舊 Depreciation攤提 Amortization投資收益權益法 L-T Inv. Equity Inc.投資損失權益法 L-T Inv. Equity Loss現金股利收入權益法Cash Div.-L.T Invest短期投資處分損(益)S-T Inv. Disp. Loss固定資產處分損(益)FA Disposa

25、l Loss長期投資處分損(益)L-T Inv. Disp. Loss準備提列(迴轉) Prov(Rever.) Reserve應收帳款(增)減 Dec(Inc)-A/R存貨(增)減 Dec(Inc)-Inventory應付帳款增(減) Inc(Dec)-A/P其他調整項營業 Other Adjust-Op.Act.來自營運之現金流量 Cash Flow-Operating短期投資出售(新購)Sale(Purch.)S-T Inv.出售長期投資價款 Sale of L-T Inv.長期投資(新增) (Purchase) L-T Inv.處分固定資產價款 Sale of Fix Asset固定資

26、產(購置) (Purchase) of FA購併他公司支付現金Cash Paid For Mergin其他調整項投資 Other Adjust-InvAct.投資活動之現金流量 Cash Flow-Investment現金增資 Proceed fm New Issue支付現金股利 Dividend Paid支付董監員工紅利 Dir.&Emp.Bonus Paid短期借款新增(償還)Inc(Dec)-S-T Debt長期借款新增(償還)Inc(Dec) L-T Debt發行公司債 Bonds Issued償還公司債 Bonds Redeemed庫藏股票減(增) Dec(Inc)-Trea

27、sure St其他調整項理財 Other Adjust-Finance理財活動之現金流量 Cash Flow-Financing匯率影響數 Exchange Influence本期產生現金流量 Change in Cash Flow期初現金及約當現金 Cash Equiv.-Beg購併公司之現金餘額 Remainders From Merg期末現金及約當現金 Cash Equiv.-End本期支付利息 Interest Paid本期支付所得稅 Income Tax Paid補充項目短期投資權益証券 S-T Inv.-Equity Secu短期投資備抵跌價 Loss All.- S-T Inv備

28、抵呆帳應收帳款 Bad Debt All.-AR,NR應收票據貼現 N/R Discounted分期付款銷貨遞延利息Defer-Install. Sale其他應收款備抵呆帳 Bad Debt All.-Other存貨-原料及物料 Raw Materials,Supply存貨-半成品及在製品Work in Process存貨-商品及製成品 Finished Goods其他存貨在途存貨 Other Inventories存貨備抵跌價損失 Allow.-Invent. Valu.存貨差異分攤 Var. Allocation存貨土地 Inventory - Land存貨在建房屋 Inventory-C

29、onstruct.存貨成屋待售 Inventory - Building長投股票及基金 L-T Inv-Equity Secur長投債券 L-T Inv-Fixed Income長投償債基金 L-T Inv-Fund長投土地及其他 L-T Inv-Real Estate長期投資備抵損失 Loss All.-L-T Inv.長期投資外幣換算調整L-T Inv-FX Adjust.重估增值房屋及建築Reval-Building重估增值機器設備 Reval-Equipmen重估增值其他設備 Reval-Other FA重估增值土地 Reval-Land累計折舊房屋及建築Acc. Depr.-Buil

30、ding累計折舊機器設備 Acc. Depr.-Equip.累計折舊其他設備 Acc. Depr.-Other FA資本化之利息支出 Capitalized Interest什項資產長期借支 L-T Loan To Others什項資產閒置資產 Other Misc. Inv.催收款毛額 Receivable-Overdue.G催收款備抵呆帳 Bad Debt All.Overdue催收款淨額 Receivable - Overdue質押定存短期投資 Pledged Deposit S-T質押定存其他流動資Pledged Deposit OCA質押定存長期投資 DepositedPledged

31、-L-T質押定存其他資產 PledgedDeposit-O-NCA短期借款非金融機構Borrow Fm Non-Finan.長期負債長期借款 Long-term Borrowings長期負債公司債 Bonds & C.B.長期負債應付租賃 Installment Payable長期負債非金融機關Other L-T Borrowing長期負債應付關稅款Other L-T Tariff長期負債還款次一年LT Debt Pay-Next YR長期負債還款次二年LT Debt-Pay Next 2YR長期負債償還次三年LT Debt Pay-Next 3YR長期負債償還次四年LT Debt P

32、ay-Next 4YR長期負債償還次五年LT Debt Pay-Next 5YR長期負債償還次六年LT Debt Pay-Next 6YR長期負債償還次七年LT Debt Pay-Next 7YR長期負債償還次八年LT Debt Pay-Next 8YR長期負債償還次九年LT Debt Pay-Next 9YR長期負債償還十年上LT Debt P-After 10Y股票溢價公積 Reserve-Paid In資產增值公積 Reserve-Revalat. FA處分資產收益公積 Reserv-Disp.FA.Gain長期投資資本公積 Reserve-L-T Inv.捐贈收入公積 Reserve-

33、Donation庫藏股交易公積 Reserve-Teasury Stk其他資本公積 Reserve-Other關係人交易銷貨加工收入關係人Sales-Related Party進貨外包加工關係人Purchases fm Related費用業外支出關係人Expense,Cost-Related應收帳款票據關係人A/R & N/R-Related應付帳款票據關係人A/P & N/P-Related應收關係人借支 Loan To Rel-Party應付關係人融資 Loan fm Related Par.財產交易利益關係人Disp.Gain -Rel-Party財產交易損失關係人Dis

34、p.Loss -Rel-Party利息收入關係人 Int.Rev.-Rel-Party利息支出關係人 Interest Exp.-Relate營業外收入關係人 Non-Op.Inc-Rel-Party保証之或有負債 Contingent Liab.工程履約背書保証 Guarante Deposit-CPC退休金項目折現率 Discount Rate退休基金資產報酬率 Pension Plan Return薪資水準增加率 Salary Growth Rate平均剩餘服務年限 Remain. Serv. Period退休金提撥率 Funding Policy-Fund.服務成本 Service C

35、ost利息成本 Interest Cost退休基金資產預期報酬Project Retu.On Plan未認過渡給付義務攤銷Amortization-Oblig.淨退休金成本 NetPeriod Pension既得給付義務 Vested Benef. Oblig.非既得給付義務 Non-Vested Benef.Ob.累積給付義務 Acc. Benef. Oblig.未來薪資增加之影響數Add. Benef.-Future預計給付義務 Pojected Benefit Ob.退休基金資產之公平價Fair Value-Pension提撥狀況 Funded Status未認列過渡性淨給付義Unrec

36、og.Net Transit.未認列前期服務成本 Unrecog.Prior Cost未認列退休金損益 Unrecognized G/L補列之應計退休金負債Adj. to Min.Liab.應計退休金負債流動Accr.PensionCost-Cur補充項目遞延所得稅資產非流Defr. Tax Asst.-NCur遞延所得稅資產流動Defr. Tax Asst.-Curr遞延所得稅負債流動Defr. Tax Liab.-Cur遞延所得稅負債非流Defr. Tax Liab.-NCur扣抵稅額餘額日 Date of Tax1稅額扣抵比率 Tax1%股東可扣抵稅額 Tax Credit所得稅費用當期

37、 Tax Exp.-Current所得稅費用遞延 Tax Exp.-Deferred營業成本明細原物料耗用 Raw Materials Cost直接人工 Labor Cost製造費用 Factory Overhead本期投入製造成本 Total Manu. Cost期初在製品 Work in Process-Begi期末在製品 Work in Process-End其他調整項 Trans. To/From Other購入半成品 Semi-goods Purchased製成品成本合計 Total Product Costs期初製成品商品 Finished Goods-Begin本期進貨 Merc

38、handise Purchase期末製成品商品 Finished Good-ending貨物稅 Excise,Commodity Tax包裝費 Packing運費 Freight Expense其他營業成本 Other Misc. Costs其他調整（轉列分攤）Cost Variation & Adj營業成本合計 Total Cost Of Sales營業費用明細薪資支出 Labor Costs - SG&A租金 Rent - SG&A廣告費 Advertising Expenses稅捐 Miscellaneous Taxes折舊攤提 Depreciation - SG

39、&A研究發展費 R&D Costs-SG&A權利金及技術 Patent Royalty-SG&A呆帳 Bad Debts銷貨佣金 Sales Commission包裝 Packing - SG&A運費及出口費用 Freight & Export其他營業費用 Other SG&A Expenses貨物裞SG&A Commodity - SG&A營業費用合計 Total SG&A Expenses製造費用明細間接材料（製） Indirect Material-OH間接人工（製） Indirect Labor - OH加

40、工費（製） Subcontractor-OH水電動力費（製） Power,Fuel&Water-OH包裝費（製） Packing -OH維修費（製） Repair & Maintenance折舊攤提（製） Depreciation-SG&A租金支出（製） Rent-OH稅捐（製） Misc. Duties- SG&A權利金技術報酬金(製)Patent Royalties-OH研究發展費用（製） R&D Cost- Overhead存貨跌價損失（製） Loss-Inventory Valu.其他製造費用 Other Misc. Overhead港口裝卸費（

41、製） Load & Unload-OH運費（製） Distribution Cost-OH廣告費（製） Advertising Expenses佣金支出（製） Commission-shipping製造費用合計 Total Factory OH比率表資產報酬率(C)% Return On Assets-C資產報酬率(A)% Return on Assets-A %資產報酬率(B)% Return on Assets-B %淨值報酬率稅後 Return on Equity%-A淨值報酬率常續利益Return on Equity%-B營業毛利率 Gross Margin %營業利益率 Op

42、erating Income %稅前淨利率 Pre-Tax Income %稅後淨利率 Net Income %業外收支率 Net Non-op.Inc./Rev.淨值報酬率-C Return on Equity%-C總資產報酬率 Return on Assets-C%淨值報酬率稅前 Return on Equity% -C常續性利益率(稅後) Net Income%-Exc Disp員工人數 Numbers of Employee營業費用率 Operating Exp. %用人費用率 Employee Fee %研究發展費用率 R&D %呆帳費用率 Bad Debt /Revenue

43、現金流量比率 CFO /CL %有息負債利率 Int.Exp./Debt有效稅率 Effective Tax Rate每股盈餘 EPS每股淨值(B) BPS(B)每股淨值(A) BPS(A)每股淨值(C) BPS(C)常續性EPS EPS-Net Income每股現金流量 PS-Cashflow每股營業額(元) PS-Sales每股營業利益(元) PS-Operating Income每股稅前淨利(元) PS-Pre_Tax Income營收成長率 YOY%-Sales營業毛利成長率 %Gross Margin Grwoth營業利益成長率 YOY%-Oper.Income稅前淨利成長率 YOY

44、%-Pre-Tax Income稅後淨利成長率 YOY%-Net Income經常淨利成長率 YOY%-Ordin.Income經常淨利成長率 YOY%-Recurring Inc.總資產成長率 YOY%-Total Assets淨值成長率 YOY%-Total Equity固定資產成長率 YOY%-Fixed Assets總資產報酬成長率 YOY%-Return on TA內部保留比率 Retention Ratio營收變動率 QOQ%-Sales營業利益變動率 QOQ%-Operating Inc.稅後淨利變動率 QOQ%-Net Income營收達成率 Revenue Completio

45、n %營業利益達成率 Op.Inc. Completion%稅前淨利達成率 EBT Completion%淨利達成率 NI Completion%稅後常續性利益成長率Net Income Gth%現金流量允當 C/F Adequacy Ratio現金再投資 Cash Reinvest %流動比率 Current %速動比率 Acid Test利息支出率 Interest Exp. %總負債/總淨值比 D/E Ratio負債比率 Liabilities %淨值/總資產 Equity/TA %長期資金適合率(A) (L-T Liab.+SE)/FA %借款依存度 Debt/Eqity %或有負債比

46、率 Contingent Liab %利息保障倍數 Times Interest Earne營業利益實收資本比Oper.Income/Capital稅前純益/實收資本 PreTax Incom/CapitalTCRI 信用評等 TCRI存貨及應收帳款淨值Inv.&A-R /Equity總資產週轉率(次) Total Asset Turnover應收帳款週轉率(次) A/R&N/R Turnover平均收帳天數 Days-A/R Turnover存貨週轉率(次) Inventory Turnover平均售貨天數 Days-Inventory Turn.固定資產週轉率(次) Fix

47、ed Asset Turnover淨值週轉率(次) Equity Turnover應付帳款付現天數 Days-A/P Turnover淨營業週期(日) Net Operating Cycle營運槓桿度 Degree of Op. Lever.財務槓桿度 Degree of Fin. Lever每人營收 Sales Per Employee每人營業利益 Operation Inc./Emply每人配備率 Fixed Assets/Emply當季季底PER PER當季季底PBR PBR现金流量表（非金融类） CASH FLOW STATEMENT(Travel enterprise) 会外年通03

48、表编制单位：Name of enterprise: 单位：元项目 ITEMS 行次 金额一、经营活动产生的现金流量： CASH FLOWS FROM OPERATING ACTIVITIES 1 销售商品、提供劳务收到的现金 Cash received from sale of goods or rendering of services 2 收到的税费返还 Refund of tax and levies 3 收到的其他与经营活动有关的现金 Other cash received relating to operating activities 4 现金流入小计 Sub-total of c

49、ash inflows 5 购买商品、接受劳务支付的现金 Cash paid for goods and services 6 支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 7 支付的各项税费 Payments of all types of taxes 8 支付的其他与经营活动有关的现金 Other cash paid relating to operating activities 9 现金流出小计 Sub-total of cash outflows 10 经营活动产生的现金流量净额 Net cash flows from

50、 operating activities 11 二、投资活动产生的现金流量： CASH FLOWS FROM INVESTING ACTIVITIES 12 收回投资所收到的现金 Cash received from disposal of investments 13 取得投资收益所收到的现金 Cash received from returns on investments 14 处置固定资产、无形资产和其他长期资产所收回的现金净额 NetCashReceivedFromDisposalOfFixedAssets,IntangibleAssets&OtherLong-termAs

51、sets 15 收到的其他与投资活动有关的现金 Other cash received relating to investing activities 16 现金流入小计 Sub-total of cash inflows 17 购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets,intangible assets & other long-term assets 18 投资所支付的现金 Cash paid to acquire investments 19 支付的其他与投资活动有关的现金 Other cash payments relating to investing activities 20 现金流出小计 Sub-total of cash outflows 21