When building the cash flow statements, different items are built in different ways. Some of your items will have backup calculations or already have been calculated. Items such as net income, depreciation and amortization, CapEx, and dividends paid. Many of the other items will then come from the balance sheet and we'll be looking for the change in that item from last year to this year. The change in OWC, we'll need to be calculated for last year and this year, and then the change in OWC can then be calculated. For this, we'll use the same rule that we use for balance sheet assets. I.e. we'll take last year's OWC figure minus this year's OWC figure. For other balance sheet items, we'll have to decide whether they are assets or liabilities. And then to find the change in them, we'll use the rule that we see here. The balance sheet assets, we'll take last year minus this year. For balance sheet liabilities, we'll take this year's figure minus last year's figure.