A draft cash flow statement contains the following calculation of net cash inflow from operating activities: USDm Operating profit 38 Depreciation 6 Decrease in inventories (9) Decrease in trade and other receivables 15 Decrease in trade payables 12 ——— Net cash inflow from operating activities 62 Assuming the narratives to be correct, what should be the net cash inflow from operating activities after correcting errors in the draft cash flow statement?
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A Declaration of ordinary dividends B Decline in market value of investments C Discovery of a fraud revealing that inventory had been stolen D Announcement of a major restructuring
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