Global Journal of Management and Business Research, C: Finance, Volume 22 Issue 5

Changes in net working capital Decrease/(increase) in inventories Decrease/(increase) in receivables from customers Increase/(decrease) in trade payables Decrease/(increase) in accruedincome and prepayments Increase/(decrease) in accruedexpenses and deferredincome 3. Cash flow after changes in net working capital Otheradjustments Interestreceived/(paid) (Income taxes paid) Dividendsreceived (Utilisation of funds) Otherreceipts/(payments) Cash flow from operating activities (A) B. Cash flow from investing activities Tangiblefixed assets (Investments) Divestments Intangiblefixed assets (Investments) Divestments Financial fixed assets (investments) Divestments Financial assets notheldasfixed assets (Investments) Divestments (Acquisition of business units net of cash and cash equivalents) Disposal of business units net of cash and cash equivalents Cash flow from investing activities (B) C. Cash flow from financing activities Third-party funds Increase (decrease) in short-term bank borrowings Increase in loans (Repayment of loans) Equity Capital increaseagainst payment (Repayment of capital) Disposal (purchase) of treasury shares (Dividends (and interim dividends) paid) Cash flow from financing activities (C) Increase (decrease) in cash and cash equivalents (A ± B ± C) Exchange rate effect on cash and cash equivalents Cash and cash equivalentsat the beginning of the year of which bank and postaldeposits cheques cash and cash equivalents on hand Cash and cash equivalentsat the end of the year of which bank and postaldeposits cheques cash and valuables on hand Diagram 2: Flow of operational activity determined by the direct method 200X 200X-1 A. Cash flows from operating activities (directmethod) Collections from customers Otherreceipts (Payments to suppliers for purchases) (Payments to suppliers for services) (Payments to staff) 21 Global Journal of Management and Business Research Volume XXII Issue V Version I Year 2022 ( ) C © 2022 Global Journals Does the Formal Structure of the Cash Flow Statement have an Impact on the Understanding of the Data Contained in the Report Explaining the Company's Financial Dynamics?