Shareholders' equity OrdinarysharecapitalRetainedearningsTotalliabilitiesandequity16211953615886384 23 3 B) Identify the relevant numbers from the income statement and balance sheet to estimate the cash flow to employees. Use the absolute numbers in the boxes; that is do not use minus for any number you write in the boxes: Relevant item from the income statement: Relevant item from the opening balance sheet: Relevant item from the closing balance sheet: Cash flow to employees