The first question: As a financial analyst, state the types of investments and how they can be classified, indicating how you can address unrealized losses and gains of the portfolio of securities available for sale?

The second question: The financial statements of the United Public Shareholding Company are available to you as follows:

Required: As a financial analyst, prepare a list of the company's cash flow for the year 2019, according to:

1. The direct method 2) The indirect method

First, the list of the comparative financial position on 31/12/2019

Assets	2018	2019
cash	25000	35000
receivables	22500	20000
supplies	45000	62500
Total current asset	92500	117500
Fixed assets
Building and lands	50000	75000
Machinery and equipment	100000	110000
Depreciation	)40000(	)41000(
Total fixed assets	110000	144000
Total asset	202500	261500
Liabilities and equity
Current liabilities
Account payable	35000	32500
Expenses payable	35000	32500
Total current liabilities	70000	65000
Long term liabilities
Long term loans	7500	11500
bonds	75000	60000
Total long term liabilities	82500	71500
Equity
Common stock	37500	87500
Paid in capital in excess of par	3750	6250
Restricted retained earning	8750	31250
Total equity	50000	125000
Total liabilities and equity	202500	261500

income statement 31/12/2019

Sales revenue		250000
Cost of goods sold		(105000)
Gross profit		145000
Operating expenses
General and administrative expenses	(22500)
Selling and distribution expenses	(12500)
Depreciation expenses	(11000)	(46000)
Income before interest and taxes		99000
interest		(6000)
Gain on sale of fixed assets		3000
Income before tax		96000
Tax expenses		(43500)
Net profit after tax		52500