Critically appraise the chairman's statement, outlining the main cash flow movements that happened in 2012 and 2013. (20 marks) Briefly explain why and how the following items are treated in the preparation of net cash flow from operating activities: (i) Decrease in payables (ii) Profit on sale of noncurrent assets (iii) Increase in bad debts provisions (2 marks) (4 marks) (4 marks) Total: 30 marks