English translation: Private or Shareholders' Funds
Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
Don't forget that the way CFSs work, cash inflows and assets may be - and outflows and liabilities may be +. It all depends .... :-)
I think that Caspar's right, and I'll explain briefly why in my 'Agree' notes.
Robin: As I said before, this is a summary of a CFS...no complete CFS. It appears in a PPT presentation. The only way it distinguishes assets from liabilities is by a +/- in front of the figure...other than that, it is just a list of positions. In this case, the position reflects a liability - but, obviously, it could be an asset, if the amount was positive.
Ken: Since you insist, here are the lines above. With all my due respect, you'll see that I had a point with what I said before.
+/- Andere Veränderungen im Working Capital
+/- Außerordentliches Ergebnis + Steuern
Perhaps you could give more information about exactly *where* this appears in the CFS, i.e. which activities this line item is attributable to, whether it relates to assets, liabilities, or equity, etc.
With all due respect, it would be better to let (potential) answerers judge whether the surrounding terms are relevant (or related). As David has said, context is important here, and *everything* is context.