A cash flow statement, when used in conjunction with the other financial statements, provides information that enables users to evaluate the changes in net assets of an enterprise, its financial structure (including its liquidity and solvency) and its ability to affect the amounts and timing of cash flows in order to adapt to changing circumstances and opportunities. They need cash to conduct their operations, to pay their obligations, and to provide returns to their investors.ДЈ. Enterprises need cash for essentially the same reasons, however different their principal revenue-producing activities might be.

This is the case regardless of the nature of the enterpriseвЂ™s activities and irrespective of whether cash can be viewed as the product of the enterprise, as may be the case with a financial enterprise. Users of an enterpriseвЂ™s financial statements are interested in how the enterprise generates and uses cash and cash equivalents. An enterprise should prepare a cash flow statement and should present it for each period for which financial statements are presented.Дў. The Standard deals with the provision of information about the historical changes in cash and cash equivalents of an enterprise by means of a cash flow statement which classifies cash flows during the period from operating, investing and financing activities.ДЎ. The economic decisions that are taken by users require an evaluation of the ability of an enterprise to generate cash and cash equivalents and the timing and certainty of their generation.

Information about the cash flows of an enterprise is useful in providing users of financial statements with a basis to assess the ability of the enterprise to generate cash and cash equivalents and the needs of the enterprise to utilise those cash flows. In case of one person company, small company and dormant company, financial statements may not include cash flow statements. This Accounting Standard should be read in the context of its objective and the General Instructions contained in part A of the Annexure to the Notification.)ДЄs per the definition of вЂfinancial statementsвЂ™ under the Companies Act, 2013, financial statements include cash flow statement. Paragraphs in bold italic type indicate the main principles. Cash and cash equivalents include cash in hand, balances with RBI, balances with other banks and money at call and short notice.(This Accounting Standard includes paragraphs set in bold italic type and plain type, which have equal authority. For the year ended March 31, 2021, includes gain on sale of a part of equity investment in the subsidiaries, ICICI Lombard General Insurance Company Limited, ICICI Prudential Life Insurance Company Limited and ICICI Securities Limited.Дў. Net increase/(decrease) in cash and cash equivalents (A) + (B) + (C) + (D)Д¬ash and cash equivalents at beginning of the yearД¬ash and cash equivalents at end of the period/yearДЎ. Net cash flow from/(used in) financing activitiesД®ffect of exchange fluctuation on translation reserve Net proceeds/(repayment) of short-term borrowings Proceeds from issue of share capital (including ESOPs) Net cash flow from/(used in) investing activitiesД¬ash flow from/(used in) financing activities (Purchase)/sale of held-to-maturity securities Redemption/sale from/(investments in) subsidiaries and/or joint ventures (including application money) Net cash flow from/(used in) operating activities (i)+(ii)+(iii)Д¬ash flow from/(used in) investing activities Increase/(decrease) in other liabilities and provisions Income from subsidiaries, joint ventures and consolidated entities

Provision in respect of non-performing and other assets

Net (appreciation)/depreciation on investments 1

Statement Pursuant to Section 129 of Companies Act, 2013Д¬ash flow from/(used in) operating activities.

Schedules forming part of the Consolidated Accounts.

Schedules forming part of the Consolidated Profit & Loss Account.

Schedules forming part of the Consolidated Balance Sheet.

Independent AuditorsвЂ™ Report вЂ“ Consolidated Financial Statements.

Schedules forming part of the Profit & Loss Account.

Schedules forming part of the Balance Sheet.

Independent AuditorsвЂ™ Report вЂ“ Financial Statements.

Key Financial Indicators: Last 10 Years.

Independent Auditor's Certificate on Corporate Governance.

Key Risks Impacting the Bank's Business.

Cash flow statement