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Examining the Royal Dutch Shell 2019 cash flow statement 1) Does the Company use the direct or indirect method? 2) In what section does the

Examining the Royal Dutch Shell 2019 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

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

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