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It is the return that the company must achieve to meet the required rate of return by the company's shareholders, taking into account that there are liabilities to the other parties ……

In part 2 we explained the net   earnings before tax  adjustments using the indirect method . In a CFO statement  the final number is the same if we used either methods ( the direct or indirect ) as the difference lies in the way of displaying the statement . In this article we are going to explain practically each term of the CFO statement .