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Line 14: * - non cash expense items such as [[depreciation]], provisioning, impairments, [[bad debt]]s, etc. * - financing expenses (disclosed separately in Finance Cash Flow) (1): ''operating'': Variations of Assets Suppliers and Clients accouts will be disclodes in the Financiel Cash Flow (2): Cost of Sales = Stock Out for sales. It is Cash Neutral. Cost Of Sales - Stock Variation = Stock out -(Stock out - Stock In)= Stock In = Purchase of goods: Cash Out

Operating cash flow: Difference between revisions