Balance Sheet of Company X Dec-01 100 Dec-00 100 20 0 -10 Property, Plant, Equipment Depreciation Non-current Assets Inventories Provisions for depreciation Trade Accounts Receivables Provisions for depreciation Other Receivables Cash Current Assots TOTOAL ASSETS Dec-00 Dec-01 100 130 -30 -50 70 80 50 200 -2 -20 100 120 -2 20 10 199 6 365 313 435 393 Capital Reserves Retained Earnings Net Income Shareholder's Equity Provisions for losses and contingencies Long-term Debts Accounts Payables Other payables Short term debts TOTAL LIABILITIES 110 5 50 100 30 20 -10 30 140 8 50 120 25 140 50 393 435 PLEASE PREPARE A CASH-FLOW ANALYSIS ON THE BASIS OF THE BELOW DOCUMENT AND COMMENT IT. OPENING CASH BALANCE AS AT 31/12/00 199 Net income Depreciation Change in Provisions Change in Working Capital Other Changes in current assets and liabilities Investment Change in Loans Change in Capital TOTAL CHANGE IN CASH IN 2001 CLOSING CASH BALANCE AS AT 31/12/01 -193 6