Page 366 - SBR Integrated Workbook STUDENT S18-J19

Chapter 22

Example 3 – continued

Cash flows from financing activities

Repayment of loan (30)
Dividends paid (160)
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Net cash used for financing activities (190)
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Decrease in cash and cash equivalents (13)
Opening cash and cash equivalents 5

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Closing cash and cash equivalents (8)

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From analysis of the statement of cash flows, what conclusions might
Swan’s investors draw?

360