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Other noncash items including leases and deferred income tax.

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Payments for proceeds from asset dispositions and other.

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Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.

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Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.

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Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

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The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.

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Amount of increase (decrease) in operating assets classified as other.

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Amount of increase (decrease) in operating assets after deduction of operating liabilities classified as other.

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The increase (decrease) during the reporting period in the total amount due within one year (or one operating cycle) from all parties, associated with underlying transactions that are classified as operating activities.

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Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.

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Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.

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Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

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The cash outflow to reacquire common stock during the period.

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Cash outflow in the form of capital distributions and dividends to common shareholders, preferred shareholders and noncontrolling interests.

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The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.

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The cash outflow associated with the purchase of all investments (debt, security, other) during the period.

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The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible assets.

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The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer.

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The cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity.

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Amount of cash inflow (outflow) from financing activities classified as other.

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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