Examining theRoyal Dutch Shell2019 cash flow statement

1) Does the Company use the direct or indirect method?

2) In what section does the Company display interest received and interest paid?

3)How is the treatment in question 2 differ if any from GAAP?

4) Where does the company display dividends paid?

5) How is the treatment in question 4 differ if any from GAAP?

6)What income figure does the Company use for the method with which it prepares the cash flow statement

Royal Dutch Shell pic Annual Report and Accounts 2019 Cash flow information [A] $ billion 2019 2018 2017 Cash flow from operating activities excluding working capital movements Integrated Gas 14.8 16.3 8.7 Upstream 20.5 21.9 16.3 Downstream 11.9 10.8 12.6 Corporate (0.3) 0.7 0.3 Total 47.0 49.7 37.9 (Increase )/decrease in inventories (2.6) 2.8 (2.1) (Increase )/decrease in current receivables (0.9) 2.0 2.6) Increase/(decrease) in current payables (1.2) (1.3) 2.4 (Increase )/decrease in working capital (4.8) 3.4 (2.3) Cash flow from operating activities 42.2 53.1 35.7 Cash flow from investing activities (15.8) (13.7) (8.0) Cash flow from financing activities (35.2) (32.5) (27.1) Currency translation differences relating to cash and cash equivalents 0.1 (0.4) 0.6 Increase/(decrease) in cash and cash equivalents (8.7) 6.4 1.2 Cash and cash equivalents at the beginning of the year 26.7 20.3 19.1 Cash and cash equivalents at the end of the year 18.1 26.7 20.3 [A] See the "Consolidated Statement of Cash Flows"