Links between P&L, Balance Sheet and Cash Flow Statement items

Links between P&L and Balance Sheet: select correct answers

• Inventories / change in Inventories

• EBITDA

• Depreciation & Amortisation

• Net Result

• Financial Charges

Links between P&L and Cash Flow Statement: select correct answers

• Gross Margin

• EBITDA

• Depreciation & Amortisation

• Financial Charges, Financial Product and other gains and losses

• Income Tax

Links Between Balance Sheet and Cash Flow Statement - Assets (1/2):

• Total fixed Assets

• Change in Net Tangible Assets (Year N - Year N-1)

• Change in Gross Tangible Assets (Year N - Year N-1)

• Accumulated Depreciation & Amortization

• Change in Financial Assets (Year N - Year N-1)

Links Between Balance Sheet and Cash Flow Statement - Assets (2/2):

• Total Inventories (Year N)

• Change in Inventories (Year N - Year N-1)

• Total Receivables (Year N)

• Change in Receivables (Year N - Year N-1)

• Change in Cash & Equivalent (Year N - Year N-1)

Links Between Balance Sheet and Cash Flow Statement - Shareholders Equity:

• Total Shareholder Capital (Year N)

• Change in Shareholder Capital (Year N - Year N-1)

• Total Minorities Interests (Year N)

• Change in Minorities Interests (Year N - Year N-1)

• Change in Retained Earnings (Year N - Year N-1)

Links Between Balance Sheet and Cash Flow Statement - Liabilities (1/2):

• Total Financial Debt (Year N)

• Change in Financial Debt (Year N - Year N-1)

• Total Payables (Year N)

• Change in Payables (Year N - Year N-1)

• Total Other Current Liabilities (Year N)