Knowledge Base

Which standard changed the classification of asset disposals from exceptional accounts (675/775) to operating accounts (657/757)?

IAS 7

ANC 2013-R.03

ANC 2022-06

AMF DOC-2015-12

Which cash flow calculation method is recommended by the ANC in its recommendation No. 2013-R.03?

Direct method

Indirect method

Analytical method

Accounting method

What is the minimum threshold generally required by banks for the Debt Service Coverage Ratio (DSCR)?

1.00

1.25

1.50

2.00

Under IAS 7, which type of cash flow includes customer receipts and payments to suppliers?

Investing cash flows

Financing cash flows

Operating cash flows

Exceptional cash flows

Definition of self-financing capacity (CAF)

Click to see answer

Categorize items by dragging them to the appropriate zones

Items to categorize:

Customer receipts

Payments to suppliers

Acquisition of tangible fixed assets

Disposal of financial investments

Categories:

Operating cash flows

Investing cash flows

An interest coverage ratio below 3 is considered prudent.

True

False

A debt-to-self-financing capacity ratio below 3 indicates a healthy financial position according to banking standards.

True

False