1. Principle
   1. Start w/ IS
   2. Look B/S
   3. Add/Sub non-cash
2. Step1: PBIT
   1. add/remove non-cash items
   2. 7 items
      1. Depreciation
      2. Amortisation
      3. Impairment
      4. P/L disposal NCA
      5. (take-off) / add-back (I) / D in Inventory
      6. (take-off) / add-back (I) / D in Receivables
      7. add-back/ (take-off) I / (D) in Payables
3. Step2: After PBIT
   1. Combine B/S & I/S
   2. OB + IS - CB = Cash
4. Step 3: Items in B/S
   1. Financing activities
      1. Loans
      2. Shares
      3. OB - CB = Cash
   2. Bank
      1. Difference = bottom section
      2. Validation figure
   3. PP&E
      1. Work-out balancing figure
         1. Opening balance
         2. (-) Depreciation
         3. (-) Disposal NBV
         4. (+) Additions
         5. (-) Impairement
         6. (+) Revaluation
         7. (=) Closing balance
      2. Remember: NBV of disposal = Proceeds (-) G/L DNCA
      3. Report genuine cash
         1. Disposal = Cash-in
         2. Additions = Cash-Out
      4. Investing activities