The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 24

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585

The effect of exchange rate changes on cash balances held in foreign currencies.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 25

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 830

-SubTopic 230

-Section 45

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6450594&loc=d3e33268-110906

The net cash inflow or outflow from financing activity for the period.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 26

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-Topic 230

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The net cash inflow or outflow from investing activity.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Topic 230

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The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

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-Publisher FASB

-Name Accounting Standards Codification

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-Topic 230

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The cash outflow from the distribution of an entity's earnings in the form of dividends to common shareholders.

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-Name Accounting Standards Codification

-Topic 230

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-Number 95

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

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-Name Statement of Financial Accounting Standard (FAS)

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

-URI http://asc.fasb.org/extlink&oid=6516133

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

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

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-Number 95

-Paragraph 18

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-Paragraph 19

-Subparagraph b

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

The net cash inflow or outflow for borrowing having initial term of repayment within one year or the normal operating cycle, if longer.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

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-Section 45

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The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228

Net cash inflow/(outflow) from noncontrolling interest including dividends paid and increase/decrease in number of shares held in the entity.

Net cash (outflow)/inflow to reacquire or issue common stock previously reacquired.

Net proceeds/(payments) for financing activities with consolidated subsidiaries.

Net proceeds/(payments) for investing activities with consolidated subsidiaries.

The net cash outflow or inflow from other investing activities used in guaranteed debt financial statements. This element is extended as there are fewer items detailed versus the base cash flow statement.

The cash inflow from the sale of subsidiaries, cost and equity method investments and property, plant and equipment.