Critically evaluate the current cash flow situation of Brenda Holdings and provide practical suggestions to improve the condition. Make reference to the IAS 7 Statement of Cash Flows as well as relevant literature. (15 marks) Question 2 H Question 3 "Sustainability Accounting Standards Board (SASB) standards are intended for use in communications to investors regarding sustainability issues that are likely to impact corporate ability to create value over the long term. Use of SASB standards is voluntary. A company determines which standard(s) is relevant to the company, which disclosure topics are financially material to its business, and which associated metrics to report, taking relevant legal requirements into account'." M Zarelo Holding Statement of Cash Flows For Year Ended December 31, 2021 Cash flows from operating activities Net Profit Adjustment for noncash effects: Depreciation expense (14 +11) Changes in current assets and current liabilities Decrease in trade receivables (26-25) 19 25 1 Increase in inventory (24-25) (1) Decrease in trade payable (34-37) (3) Decrease in taxation (3 - 8) (5) Increase in borrowings 2 Net cash provided by operating activities Cash flows from investing activities Purchase of land and buildings (110 - 11 - 130) (31) Purchase of pland and machinery (62 - 14 - 56) (8) Net cash used by investing activities Cash flows from financing activities Payment of dividends (18) Net cash used by financing activities Net increase in cash Cash balance at beginning Cash balance at ending (39) (18) (19) . 19 38