Industry - Public Sector Banking

Question 2>

Restatement Of Cash Flow

Column1
Transactions related to Operating Activities
Cash Received from Customers (+) ---- 'A'
Cash paid to suppliers and employees (-) ---- 'B'
Income Tax Paid (-)---- 'C'
Net Cash Flows from operating transactions ---- 'D' (A+B+C)

Transactions related to Investing Activities

Fixed Assets Acquired (CAPEX for both replacement and growth) (-)----'E'
Fixed Assets Sold (+) ---'F'
Net Cash Flows out of CAPEX ('-' 0r '+')---- '
New Investments Acquired (subsidiaries, JVs, ICI etc..) (-)--- 'H'
Existing Investments Sold or Matured (+)--- 'I'
Net Investments Acquired (-) or Sold (+)-----Interset and Dividends Received on Investments (
Net Cash Flows from Investing transactions ---- 'L
Transactions related to Financing Activities
Transaction with Debt. Holders
Debt Retirement (-)--- 'M'
New debt issued (+)--- 'N'

Net debt retired (-) or issued (+)---- 'O

Interest pa
Net Cash Flows from transaction with debt holders---- '
Transactions with Equity Holders
Addnl. Capital Issued (+)--- 'R'
Capital Retired (Buy back) (-) ---- 'S'

Net Capital Issued (+) or retired (-) ---Dividends and tax on dividends p
Net Cash Flows out of transactions with equity holders---Total Cash Flows from Financing Transactions--- 'W
Net Cash Flows -------------------------------- D+L+W

Cash and Cash Equivalents at End of the year

g - Punjab National Bank

Column2

Column3

Column4

Column5

Column6

2015

2014

2013

2012

2011

8,758.57
780.92
2358.97
5,618.68

19,907.94
569.43
1609.39
17,729.12

111.86
186.98
1491.59
-1,566.71

3,987.27
790.57
2385.48
811.22

11,198.42
866.48
2286.27
8,045.67

-519.97

-430.44

-525.4

-372.5

-866.15

NA

NA
-519.97
-363.73

NA

NA
-430.44
-232.42

NA

NA
-525.4
-142.47

NA

NA
-372.5
-145.95

NA

-866.15
-243.85
NA

-883.7
35.03
-848.67

-662.86
28.46
-634.4

-667.87
17.02
-650.85

-518.45
26.11
-492.34

-1110
26.34
-1083.66

0
6300
6300
-1224.28
5075.72

0
735
735
-939.43
-204.43

295
0
-295
-967.45
-1262.45

0
0
0
-994.47
-994.47

1245
1745
500
-987.16
-487.16

870

500

1248

2244.91

184

NA

NA

NA

NA

NA

870
0
870
5945.72

500
692.77
1192.77
988.34

1248
859.36
2107.36
844.91

2244.91
-810.06
1434.85
440.38

184
-441.2
-257.2
-744.36

10,715.73

18,083.06

-1,372.65

759.26

6,217.65

55,934.17

45,218.44

27,135.38

28,828.03

29,691.21

Chirag
(Finance) Section 'B'
PROV/MBA-7-15/065
FSAPM Assignment

23,473.56

Net Cash from Operating Activities

20,000.00
15,000.00

Net Cash from Operating

Activities

10,000.00
5,000.00
0.00
-5,000.00

2015

2014

2013

2012

2011

Net Cash Used in Investing Activities

0

2015

2014

2013

2012

2011

-200
Net Cash Used in Investing
Activities

-400
-600
-800
-1000
-1200

Net Cash Used in Financing Activities

100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%

Net Cash Used in Financing

Activities

2015

2014

2013

2012

2011

Cash and Cash Equivalents at End of the year

60,000.00
50,000.00

Cash and Cash Equivalents at End of the year

60,000.00
50,000.00
Cash and Cash Equivalents
at End of the year

40,000.00
30,000.00
20,000.00
10,000.00
0.00
2015

2014

2013

2012

2011

ities

h from Operating

This is the key source of a company's cash generation. It is the cash that the company produces internally
funds coming from outside investing and financing activities. As you can see the Being a banking sector
operations has seen a lots of up-downs . But on Average its in a better side with Significant amount of Ca
Happening .

vities

Used in Investing

For the most part, investing transactions generate cash outflows, such as capital expenditures for plant, pr
business acquisitions and the purchase of investment securities. Inflows come from the sale of assets, bus
securities. In Terms of PNB it has been of acquiring new investment . It shows that the bank has been inve
sign of expansion.

vities

sed in Financing

the year

Debt and equity transactions dominate this category. Companies continuously borrow and repay debt. Th
much less frequent. Here again, for investors, particularly income investors, the most important item is ca
cash, not profits, that is used to pay dividends to shareholders.In Case Of Punjab National Bank Most of t
Debt Issued to others . The bank Is Having a Great customer base with a lot of loans being Granted

the year

sh Equivalents
year

The value of a company's assets that are cash or can be converted into cash immediately. It Has been signi
the year which shows the company is having a strong liquidity position and is progressing in correct way

pany produces internally as opposed to

Being a banking sector the cash flow from
Significant amount of Cash Inflow

xpenditures for plant, property and equipment,

m the sale of assets, businesses and investment
at the bank has been investing a lot which is a

rrow and repay debt. The issuance of stock is

most important item is cash dividends paid. It's
National Bank Most of the inflow here is from
ans being Granted

diately. It Has been significantly rising over

ogressing in correct way and manner .

2015

2014

2013

Net Cash fr 5,618.68 17,729.12 -1,886.71

2015

2014

2013

Net Cash Us -848.67

-634.4

-650.85

2015

2014

2013

Net Cash Us 5,945.72

988.34

844.91

2015

2014

2013

Cash and Ca
55,934.17 45,218.44 27,135.38

2012

2011

-811.22

8,045.67

2012

2011

-492.34 -1,083.66

2012

2011

440.38

-744.36

2012

2011

28,828.03 29,691.21