OST cash flow item summaries

[#1]

What can we learn from these? I have no idea how to interpret the summaries -anybody?

[THRESHOLD]

STD OST shouldn't bother to publish these as they fail to present them with any degree of consistency. Your inability to interpret these is through no obvious failing of your own. They are a summary of the main categories presented in the cash flow statments of each company respectively. Presenting a summary in this fashion is, at best, worthless. Best bet is to redraft the cashflow for yourself.

[THRESHOLD]

In the interests of giving some guidance - these statements are designed to isolate the flow of funds through the business and seperate the short term (ex cash) position from long term; which is then seperated into investment and finance flows. The short term cash is dealt with in more detail and traced back all the way to PBIT - in order to produce a better picture of where cash is sourced. It is then produced NET of working capital effects which creates the two categories: "Cash generated by operations" vs "Cash Generated by Operating Activities." Because of this treatment - the deferred tax position can confuse the later analysis of the investment / finance for the casual reader.