Statement of cash flows

What accounting events trigger changes in the retained earnings account ?

Explain the differences between the cash flows from operating, financing, and investing activities. It is based on the statement of cash flows presented

If a company increases its accounts payable ( accounts payable ) relative to the previous year, what will be the effect on the cash account ( cash )?

How increases in fixed assets from one period to the next affect the cash account ( cash )?

Mentions the least three accounts working capital representing sources of cash for the firm and the changes that would have to make financial manager in those accounts to improve cash account ( cash ) for the next period of closure of the firm.

What does decrease in working capital mean in Nestle's financial statement and how does it affect the cash balance at the end of the period?

From Nestle C's statement of cash flows, discuss what may have caused the biggest change in the company's cash flow position for 2019 compared to the previous year.

Consolidated cash flow statement for the year ended December 31, 2019 Notas 2019 2018 16 In millions of CHE Operating activities Operating profit Depreciation and amortization Impairment Net result on disposal of businesses Other non-cash Items of income and expense Cash flow before changes in operating assets and liabilities 16 16 078 3713 2336 (3 416) (28) 13 752 3924 1 248 (686) 137 18 375 4 16 18 683 16 DecreaseIncrease) in working capital Variation of other operating assets and liabilities Cash generated from operations 16 349 194) 18 938 472 (37) 18 810 Interest paid Interest and dividend received Taxes pald Dividends and Interest from associates and joint ventures Operating cash flow (1 028) 162 (2 854) 632 15 850 (684) 192 (3 623) 703 15 398 14 00 2 Investing activities Capital expenditure Expenditure on Intangible assets Acquisition of businesses Disposal of businesses Investments (net of divestments) in associates and joint ventures Inflows/(outflows) from treasury Investments Other Investing activities Investing cash flow (3 695) (516) (125) 9959 (540) 2978 295 8 356 (3 869) (601) (9 512) 4310 728 (5 159) (163) (14 266) 14 Financing activities Dividend paid to shareholders of the parent Dividends paid to non-controlling Interests Acquisition (net of disposal) of non-controlling Interests Purchase (net of sale) of treasury shares Inflows from bonds and other non-current financial debt 17230) (463) (16) 19773) 57 (7124) (319) (528) (6 854) 9900 Outflows from bonds and other non-current financial debt Inflows/outflows) from current financial debt Financing cash flow (3287) (444) (21 156) (2 712) 3520 (4 117) Currency retranslations Increase/(decrease) in cash and cash equivalents (221) 2 829 (313) (3298) Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year 4640 7 469 7938 4640 16