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Module VI· Cash Flow Statement MechanicsIntermediate
Question

What are the typical CFS subtotals, and in what order do they appear?

Answer

Typical order: cash flow from operations, cash flow from investing, cash flow from financing, net change in cash, beginning cash, FX effect on cash if relevant, and ending cash. CFO starts with net income and operating adjustments. CFI includes capex, acquisitions, and disposals. CFF includes debt, equity, and dividends.

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