2 -cash flow Flashcards
1
Q
Free cash flow -when calculated ?
A
Before and after tax
2
Q
Free cash flow turns negative
A
Additional financial resources will go up
3
Q
Equity cycle inflow
A
Capital increase
4
Q
Equity cycle outflow
A
Dividends paid to shareholders
5
Q
Financial income
A
Revenue
6
Q
Free cash flow after tax measures
A
The cash flow generated by capital employed (EBITDA)
7
Q
Operating inflow - operating outflow
A
Operating cash flows
8
Q
Cash conversion cycle
A
Time lag betweeen inflow and outflow
9
Q
Ccc negative
A
Cash surplus
10
Q
Ccc positive
A
Must be funded by investors
11
Q
Net debt
A
Debt- short term financial assets
12
Q
Net financial expense
A
Financial expense- financial income
13
Q
What changes cash position
A
Outflows outlays and expenditures
14
Q
What changes net worth
A
Revenues net of Charges expenses and costs
15
Q
Sales and net sales
A
Inflow and revenue
