Fee Simple? Utility Board Directors Get Less Than Peers
How do fees for utility board directors match up to those at other companies? Not too shabbily, as the following data show, but...
this market-change information in the operating section of the Statement of Cash Flows; however, it should be disclosed in the footnotes and in the MD&A to ensure that the reader fully understands cash sustainability in terms of current market conditions. - R.H., G.J.B., and A.H.
New and Improved Cash Flow Statement
- A fair view of sustainable cash flow
- Net income
- Non-cash and non-operating adjustments to net income (excluding purchase accounting and similar adjustments)
- "Basic" cash flow
- Adjustments for out-of-market
contracts (or similar items)
- "Adjusted Basic" cash flow
- Normal Changes in working capital
- Abnormal changes in working capital
- "Total" operating cash flow
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