For nongovernment entities, a statement of cash flows should report the net cash provided or used in operating, investing, and financing activities and the net effect of those flows in such a manner that reconciles the total beginning and ending cash and cash equivalents
. The presentation of cash flows from operating activities, however, has been controversial since the statement was first developed.
The survey has shown that the disclosures relating to SFAS 95 lack uniformity and are difficult to comprehend in man)' cases and may actually be deficient in some cases, The major causes of these problems are: 1) the scattering of cash flow information throughout the notes to the financial statements; and 2) the absence of disclosures relating to the impact of foreign exchange rate changes on cash and cash equivalents
and the absence of disclosures on noncash transactions.
An additional purchase price of up to EUR27.5m was agreed, taking the total purchase price to a maximum of EUR61.6m, or approximately EUR69.0m including the acquisition of cash and cash equivalents
and acquired net income.
Net Cash And Cash Equivalents
Used In Investing (4,210) (39,237)
The statement should reconcile beginning and ending cash and cash equivalents
, which means cash balances on the cash flow statement should relate to the amounts reported on the balance sheet.
As of June 30, 2019, Agile had $10.6 million of cash and cash equivalents
compared to $7.8 million of cash and cash equivalents
as of December 31, 2018.
As of June 30, 2019, Wave had $252.9 million in cash and cash equivalents
as compared to $174.8 million as of December 31, 2018.
The Company's cash and cash equivalents
balance increased by $48.2 million from December 31, 2018 to $89.9 million at March 31, 2019.
As of March 31, 2019, Adaptimmune had cash and cash equivalents
of $49.9M and Total Liquidity of $168.2M.
As of March 31, 2019, cash, cash equivalents and investments were $129.4 million, as compared to cash and cash equivalents
of $147.9 million as of December 31, 2018.
As of December 31, 2018, AVROBIO had $126.3M in cash and cash equivalents
, as compared to $6M in cash and cash equivalents
as of December 31, 2017.
Selecta had $50.5 million in cash and cash equivalents
as of September 30, 2018, which compares to cash, cash equivalents and short-term investments of $66.2 million at June 30, 2018.