In addition to that, note that the quarterly 4C reports are not...

In addition to that, note that the quarterly 4C reports are not audited accounts, it's just a business report. As such there can be some shades of grey in terms of the various classifications of cash inflows and outflows. It still has to agree to the total movements in/out of the bank, but the split of how it's categorised is up to the business.

With the added complexity of the financing, unless they start to provide a more detailed breakdown in each quarterly 4C, then I feel we will now be much more reliant on the audited accounts every 6 months to give a true picture of the performance, rather than trying to guess/interpret based on just the basic cashflow information contained in the quarterly 4C's.