Audit and economical analysis

ChDP i.d. = - ( D OTA + AA)

 

At the same time: D ANA - growth of assets other than turnovers

Net cash from investing activities :

"+" Means cash from the sale of ordinary assets and valuables ;

"-" cash outflows from the sale of ordinary assets and valuables;

3. Calculation of net cash flow from financial activities:

PMm.f. = D Kinv + D M u + D Mq

 

In this case: D Kinv - an increase in the investment of the invested private capital (charter capital which differs from the shares acquired and the added capital);

D M o - Increase of long-term liabilities

D M q - increase of short-term loans and borrowings

N net cash from financing activities :

"+" Emission of ordinary shares ;

"-" Debt settlement and payment of dividends

Table 218