Below are financial statements that have been reformulated using the templates in this chapter. Some items are missing; they are indicated by capital letters.

Cash Flow Statement
Six Months Ending June 30, 2012
Cash flow from operations ...................................................................584
Cash investment ........................................................................................ 1
Free cash flow ............................................................................................ 1
Net dividends (dividends and share repurchases - share issues) ....... K
Payment to net debt holders ................................................................... L
Total financing flows ................................................................................ M
a. Supply the missing numbers using the accounting relations laid out in this chapter.
b. What were the total new operating accruals in the first half of 2012?
c. How much new net debt was issued during this period?

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Income Statement Six Months to June 30, 2012 Revenues A Operating expenses Cost of sales Research and development expenses Selling, administrative, and general expenses Other operating expenses, including taxes Operating income after tax Net financial expenses after tax Interest expense Interest income 2,453 507 2,423 2,929 850 153 59 Comprehensive income 79 Balance Sheet June 30, 2012 December June June December 2012 2011 2012 2011 30,024 4,238 Operating assets 28,631 Financial assets Operating liabilities Financial liabilities Common equity 8,747 6,971 7,424 18,470 33,088 33,088