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5.3 Compute the quality of earnings ratio? What are the major causes of differences between net earnings and cash flow from operations? Quality of earnings ratio= cash flows from operating activities/ Net earnings For the Year ending December 31 2021: =$176,751/$78,452=$2.25 Consolidated Statements of Cash Flows (in thousands of Canadian dollars) (audided) Operating activlties Prost Yoars ended Notes5Dec.31,2021$Dec.31,2020 Adjustmen's for; Income tax expense Interest expense Dopreciation of property, plant and equipment and amortization of intangble assets Change in fair value of financial instruments Cost of the long-term incentive plan Cost of the pension plans recognized in proft or loss, net of contributions Share in the (profit) or loss of an assoclate (Guins) losses on capital assets Unrealized foreign exchange (gains) losses Oher Change in non-cash operating working capital Tems Income tax recerved Income taxpaid Interest recelved: Interest paid Semlements of derivative instruments Finaricing activities Change in revolving operating credit, net of transaction costs increase in long-term debt, net of transaction costs Repayment of long-term debt Dividends paid on Class Ashares Dividends pald on Class B shares Dividend paid to the non-controlling interest. Repurchase of Class A shares 78,452101,874 Investing activities Consideration paid on a business combination, net of acquired cash on hand Aceuisition of property, plant and equipment Acquishion of intang ble assots Not procoods from the disposal of property, plant and equipmert Acruisiton of an investment in an associate Acquistion of other long-tem assets. 121027,56210,33332,71816,512 Acquisition of detvative instruments Incroase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning Impact of excharge rato changes on cash ard cash equivalents Cash and cash equivalents at end \begin{tabular}{rrr} 26 & (48,635) & 51,197 \\ 4,693 & 11,495 \\ (30,212) & (19,298) \\ 160 & 405 \\ (8,425) & (14,474) \\ (600) & 1,033 \\ \hline 93,732 & 231,187 \\ \hline \end{tabular}