資金会計原論Theory of Cash by Funds— 1.7 Birth of B/L & P/L by Funds
GE has a characteristic of “Receivable-trade<Payable-trade”. This trend is favorable for GE. In 2006 the investment plan after Mr. JR Immelt succeeded Mr. JF Welch as CEO
was approaching to the goal, therefore the investment (952) to the Fund forming Company Core was only 12% of the increased value (7,927) of the Fund on Retained Earnings. The increased disbursement (6,125) of the Fund on Others was the purchase of Treasury Stock. This would be said a contribution to the owner with excess Cash. And the increased Cash (2,465) was transferred to the next fiscal period.