What are Non-Cash Items?
Non-Cash Items represent all non-cash adjustments to reconcile net income to cash flows derived from the company’s operations not otherwise and elsewhere here classified.
- Interest paid;
- Interest received;
- Income taxes paid or refunded;
- Gains/losses on the disposal of assets;
- Changes in provisions (i.e. doubtful accounts, pension, risks and charges);
- Minority interest;
- Unusual expenses reported as non-cash adjustment;
- Valuation of financial instruments;
- Share of income/loss from associated companies;
- Foreign exchange gain/loss; and
- Amortization of grants.