Bases on IFRS,which of the Following Equations Is Used to Calculate

question 15

Multiple Choice

Bases on IFRS,which of the following equations is used to calculate unlevered cash flows from the accounting cash flow statement?

• A)Unlevered cash flow = Profit before interest and taxes + Depreciation and amortization - Change in working capital - Capital expenditures + Sales of capital assets ? (Profit before interest and taxes ? tax rate)
• B)Unlevered cash flow = Profit before interest and taxes + Depreciation and amortization - Change in working capital - Capital expenditures + Sales of capital assets ? Net realized capital gains ? (Profit before interest and taxes ? tax rate)
• C)Unlevered cash flow = Operating cash inflow + Investing cash inflow - Debt interest - Debt interest tax subsidy
• D)Unlevered cash flow = Net cash flow from operating activities + Net cash flow from investing activities - Debt interest tax subsidy

---

Definitions:

Residential Treatment

A live-in healthcare facility providing therapy for substance abuse, mental illness, or other behavioral problems.

Anxiolytic Medication

Drugs used to prevent or reduce anxiety symptoms by affecting neurotransmitters in the brain, including SSRIs and benzodiazepines.

Pool Ball

is an object used in cue sports, comprised of hard plastic or phenolic resin, which players strike with cues to hit other balls into pockets on a pool table.

Appropriate Limits

The establishment of reasonable and necessary boundaries in relationships and environments to ensure safety, respect, and healthier interactions.