(On the Letterhead of Chartered Accountant Firm)
Date: _______________
To,
Certificate on Fund Flow Statement
We have examined the books of account, audited financial statements, relevant records and other information and explanations provided to us by the management of M/s ____________________________ (“the Entity”), having its registered office at ________________________________________, for the financial year ended on __________________.
Management’s Responsibility
The preparation of the Fund Flow Statement and maintenance of proper books of account, supporting records and internal controls are the responsibility of the management of the Entity.
Practitioner’s Responsibility
Our responsibility is to issue this certificate based on our examination of the books of account, audited financial statements and other relevant documents and information made available to us.
Based on our verification and according to the information and explanations given to us, we certify that the annexed Fund Flow Statement presents the sources and application of funds of the Entity for the year ended __________________, derived from the audited financial statements/books of account of the Entity.
Annexure – Fund Flow Statement
For the Year Ended __________________
- Sources of Funds
| Particulars | Amount (Rs.) |
| Funds from Operations | XXXXX |
| Issue of Share Capital | XXXXX |
| Increase in Long-term Borrowings | XXXXX |
| Sale of Fixed Assets | XXXXX |
| Non-current Liabilities Increase | XXXXX |
| Other Sources | XXXXX |
| Total Sources of Funds | XXXXX |
- Application (Uses) of Funds
| Particulars | Amount (Rs.) |
| Purchase of Fixed Assets | XXXXX |
| Repayment of Long-term Borrowings | XXXXX |
| Decrease in Non-current Liabilities | XXXXX |
| Increase in Working Capital | XXXXX |
| Investments Made | XXXXX |
| Other Applications | XXXXX |
| Total Application of Funds | XXXXX |
- Changes in Working Capital (Optional Annexure)
| Particulars | Previous Year | Current Year | Increase | Decrease |
| Current Assets | XXXXX | XXXXX | XXXXX | — |
| Current Liabilities | XXXXX | XXXXX | — | XXXXX |
| Net Working Capital | XXXXX | XXXXX | XXXXX | XXXXX |
The certificate is issued at the request of the Entity for submission to _____________________________ for the purpose of ____________________________________ and should not be used for any other purpose without our prior written consent.
This certificate is based on the books of account, records, audited financial statements and explanations provided to us by the management.
For __________________ & Co.
Chartered Accountants
(Firm Registration No. ____________)
Signature: ___________________
Name of Chartered Accountant: ___________________
Membership No.: ___________________
UDIN: ___________________
Place: ___________________
Date: ___________________
