STRUCTURES OF CASH FLOW

Payment of interest

• OPERATING

• INVESTING

• FINANCING

Cash payments to acquire property, plant, and equipment

• OPERATING

• FINANCING

• INVESTING

Cash proceeds from bank loans

• OPERATING

• FINANCING

• INVESTING

Cash receipt from royalties, fees and commissions

• OPERATING

• FINANCING

• INVESTING

Receipts of dividends

• OPERATING

• FINANCING

• INVESTING

Cash investment from owner’s

• OPERATING

• INVESTING

• FINANCING

Repayment of bank loans

• OPERATING

• INVESTING

• FINANCING

Cash payments to suppliers of goods and services

• OPERATING

• INVESTING

• FINANCING

Cash distribution from owner’s

• OPERATING

• INVESTING

• FINANCING

Cash receipts from sale of long-term assets

• OPERATING

• INVESTING

• FINANCING