Represents the beginning figure of the sources and uses statement as defined by the company. For U.S. corporations it is usually the net income reported by the company before discontinued operations, extraordinary items and provision for preferred and common dividends.

Depreciation represents the process of allocating the cost of a depreciable asset to the accounting periods covered during its expected useful life to a business. Amortization relates to cost allocation for intangible assets such as patents and leasehold improvements, trademarks, book plates, tools & film costs.

Represents the change from one year to the next in items including but not limited to decrease/increase in accounts/notes receivables, decrease/increase in inventories, increase/decrease in accrued income taxes and increase/decrease in accruals as reported in the cash flow statement.

Includes but is not limited to cash resulting from discontinued operations and extraordinary items.

Includes but is not limited to provision for bad debt accounts, deferred income taxes, equity in (earnings) losses of affiliates and minority interest in gain (loss) of subsidiary.

Represents the sum of net income (loss), depreciation and amortization, net increase (decrease) in assets and liabilities, cash provided by discontinued operations and other adjustments.

Includes but is not limited to acquisition/disposition of property, plant and equipment and capital expenditures.

Includes but is not limited to acquisition/disposition of company, business lines and/or segment operations.

Includes but is not limited to collection/sale of loans, sale of investments, sale or acquisition of debt or equity securities of other companies, and decrease/increase in investments.

Includes but is not limited to other cash inflows and outflows.

Represents the sum of increase/decrease of property and plant, acquisition/disposition of subsidiaries or other businesses, increase/decrease in investments and other cash inflow/outflow.

Includes but is not limited to Issuances of Equity Securities, Issuances of Preferred Stock in Subsidiary, Reacquisition of Treasury Stock and Other Stock Reacquisitions and/or Redemptions.

Includes but is not limited to issuance of debt securities and redemptions/retirement of debt securities.

Includes but is not limited to proceeds from long- and short-term borrowings and debt repayment/retirement.

Includes but is not limited to dividends and other distributions.

Represents other investment-related cash inflows and outflows.

Represents the sum of issuances/purchases of equity shares and issuances/repayments of debt securities, increase/decrease in bank borrowings, dividends and other distributions and other cash inflow/outflow.

Represents effects of foreign exchange on translation of cash flow items.

Represents net cash at the beginning of the business cycle.

Represents net cash at the conclusion of the business cycle.

Represents net change in cash and cash equivalents during the business cycle.