Statement of cash flows (change in cash and cash equivalents)

Question 1

What is the total of all three sections called?

Answer 1

Net increase/decrease in cash and cash equivalents

Question 2

Where is cash and cash equivalents at the beginning of the year from?

Answer 2

Last years sofp, overdraft is negative figure

Question 3

Where is cash and cash equivalents at the end of the year from?

Answer 3

From this years sofp. Overdraft is negative figure