Represents the gross cash flow from the company's operations derived by reconciling net income before the effects of non-cash items.
For companies following the "Direct method" of cash flow presentation where cash flows from operation is derived through cash inflows and outflows, this item represents the total amount and as such, is equal to OperCashFl.
For companies adopting IFRS or other accounting standard aside from US GAAP, this Item includes Interest and/or dividends received and Interest paid reported outside cash flow from operations. Under US GAAP, said items are always included in cash flows from operations.
It includes: