Form 26 - Periodic Report Regarding Value, Operations And Profitability Of Entities In Which The Estate Of [name Of Debtor] Holds A Substantial Or Controlling Interest Page 14

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Form 26 Instr.– Cont.
and 50 per cent or less owned persons
Income or loss from continuing operations
Discontinued operations
Income or loss before extraordinary items and
cumulative effects of changes in
accounting principles
Extraordinary items, net of tax
Cumulative effects of changes in
accounting principles
Net income (loss)
Earnings per share data
12.
The statement of cash flows in Exhibit B-3 may be abbreviated, starting with a single
figure of funds provided by operations and showing other changes individually only
when they exceed 10% of the average of funds provided by operations for the most recent
fiscal year. Notwithstanding this test, de minimis amounts need not be shown separately.
An illustrative example of such a statement of cash flows is set forth below:
XYZ Company
Statement of cash flows
For the periods ending
Year to date
Prior Fiscal Year
Net cash provided (used) by operating activities
Cash flows from investing activities
Capital expenditures
Sale of
Other (describe)
Net cash provided (used) in investing
activities
Cash flows provided (used) by financing activities
Net
borrowings
under
line-of-credit
Principal
payments
under
capital
leases
Proceeds
from
issuance
of
long-term
debt
Proceeds from sale of stock
Dividends
paid/Partner
Distributions
Net cash provided (used)
in financing activities
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents
Form B26- Rule 2015.3
Rev. 1/15/14

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