English to Polish Bus/Financial Finance (general) rachunek przepływów pieniężnych

Jest to jedna z pozycji rachunku przepływów pieniężnych:

Net Income of the year
+ Depreciation of investor's assets
1. CASH FLOW OUT OF RESULT
- Increase in Inventory
- Increase in accounts receivable
- Increase in other assets
+ Increase in provisions
+ Increase in subsidies
+ Increase in accounts payable
+ Increase in other liabilities
2. OPERATIONAL CASH FLOW
TOTAL OPERATIONAL CASH FLOW (1 + 2)
- Investments in assets
3. CASH FLOW FROM INVESTMENTS
+ Increase existing bank liabilities
+ Increase in subscribed capital
+ Increase in shareholder loan
- Increase in Debt reserve
- Dividends
4. CASH FLOW FROM FINANCING
Cash flow for investment / repayment (1 + 2 + 3+ 4)
+ Reduction of liquid funds
= subtotal
+ new loans
= subtotal
- payback of loans
Increase liquid funds


O co chodzi? Są przepływy z działalności operacyjnej, finansowej i inwestycyjnej, ale "out of result"?