FIRM: BACH Appendix 2a: Summary financial statements (Income statement by nature CASH FLOW BUDGET/STATEMENT (in 000 CU) INCOME STATEMENT (in 000 o Opening balance (1) Operating expenses Operating revent Cash flows from operating activities Cash received from sales: 85% of sales revenue . . Purchases of motors and parts Sales Cash received from trade receivables (see preceding balance Change in inventory of raw materials (B-E) Change in invento sheet) External expense (Where E = ending Cash paid for purchases: 90% of annual purchases . . . . . Taxes (other than income tax) Cash paid for trade payables (see preceding balance sheet) Personnel expense Income tax payable . . . . ..... Depreciation expense for the period Taxes (other than income tax) . Personnel expense . . . Financial expenses . . . Financial revenu Rent expense . . . Advertising expense . Auditing fees . . .. Financial expenses . Subtotal Subtotal Income tax Net cash flows from operating activities (2) Net income Net loss Cash flows from investing activities Total Total A aition of = able line