Profit from associate
Is it part of CFO or should it be subtracted when adjusting net income in Cash Flow Statement?
Is it part of CFO or should it be subtracted when adjusting net income in Cash Flow Statement?
| +154 | UBS Tech layoff | 52 | 2h |
| +141 | UBS’s M&A BANKERS ARE DOING TERRIBLY. $200M EXTRA IS BEING CUT | 29 | 2h |
| +139 | Do people still want to go PE? | 40 | 3h |
| +84 | Analyst: Why is UBS IB doing worse than peers?, UBS CFO: No Comment | 15 | 2h |
| +57 | How do YOU manage networking requests? | 16 | 2h |
| +42 | Are target prospects getting dumber? | 18 | 52m |
| +37 | What Differentiates the Best Analysts as AI Improves? | 9 | 3d |
| +36 | Quitting After First 4 months | 12 | 8h |
| +34 | MBB Pay Raises | 26 | 8h |
| +33 | Cornell Club T10 Rankings (UPDATED 10/2026) | 19 | 1d |
Career Resources
Assuming by associate you mean an affiliate reported using equity accounting....you subtract net income from affiliates but add dividends received from equity investments...both in cash from operations.
I subtract profit from NI in CFO but I would think dividends received should go in investing since that is really an investment and not related to the operations of the company?
Aut eos velit provident distinctio optio ad. Dolor quia sed ea soluta. Doloribus dolore odit consequatur ut sunt et voluptate et. Officiis minus praesentium ex eos.
See All Comments - 100% Free
WSO depends on everyone being able to pitch in when they know something. Unlock with your email and get bonus: 6 financial modeling lessons free ($199 value)
or Unlock with your social account...