From the given statement of cash flow, Comment on 2 items that are of concern to creditors and why. (3 points); and items of concern to investors and why? (3 points).

Then state what each of those items reveal about the company.

2018 2017 Cash flows from operating activities Income before taxation Loan loss impairment Depreciation of property and equipment Net losses/(gains) on disposals of property and equipment Net losses/(gains) on disposals and redemption of investment securities Net hedging gains Interest income earned on investment securities Interest expense incurred on other borrowed funds and debt securities Net cash flows from operating income before changes in operating assets and liabilities $92,989 101,770 24,930 207 5,039 (466) $ 150,835 24,459 22,977 (3,320) (317) (1,296) (65,040) 8,402 6,670 160,621 136,700 Changes in operating assets and liabilities: net decrease in due from banks 19,337 272,104 (18,764) (835,001) 13,771 (13,190) (401,122) 62,995 (160,739) (8,556) 1,216,768 (27,372) (13,716) 1,206,080 net decrease/(increase) in loans and advances to customers net increase in other assets net (decrease)/increase in customer deposits net increase/(decrease) in other liabilities Income taxes paid Net cash (used in)/from operating activities Cash flows from investing activities Purchases of property and equipment Proceeds from disposal of property and equipment Purchases of investment securities Proceeds from disposals and redemption of investment securities Interest income received on investment securities Acquisition of additional interest in subsidiary Net cash from/(used in) investing activities (32,282) (3,905,109) 70,768 (35,071) 10,675 (1,944,834) 1,755,286 66,898 (213) 147,259) 3,867,781 Cash flows from financing activities Net (repayments)/proceeds on other borrowed funds and debt securities (note 22) Interest expense paid on other borrowed funds and debt securities Dividends paid to equity holders of the parent Dividends paid to non-controlling interests (121,777) (6,976) (294,885) (5,062) (428,700) 14,211 (77,835) (1,726) (73,259) used in financing activities Net (decrease)/increase in cash and cash equivalents for the year Effect of exchange rate changes on cash and cash equivalents Cash and cash equivalents, beginning of year Cash and cash equivalents, end of year (note 10) (828,664) 146 2,512,595 S 1,684,077 985,562 1,165 1,525,868 2,512,595