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3. Cash Flow Statement: 4 marks Note 5 of the Air NZ's 2019 Annual financial results show that Profit after tax is lower than net

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3. Cash Flow Statement: 4 marks Note 5 of the Air NZ's 2019 Annual financial results show that Profit after tax is lower than net cash flows from operating activities for 2019. Provide two reasons why net cash flows from operating activities exceed its profit after tax using examples from the Air NZ's Note 5 of the financial statements. The 2019 annual results for Air New Zealand Ltd. can be accessed from their website. You can download it from https://p-airnz.com/cms/assets/PDFs/airnz-2019-financial-results.pdf. (4 marks - Maximum of 100 words)

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