Final answer:
Sales and financial expense are in/outflows; trade receivables are stocks; change in trade receivables and increase in sales indicate a change in in/outflows; EBITDA is a stock; increase in dividends is a change in in/outflows.
Step-by-step explanation:
To classify the items provided by the student: sales, trade receivables, change in trade receivables, increase in dividends, financial expense, increase in sales, EBITDA, we need to determine whether they represent stocks, in/outflows, or a change in in/outflows.
- Sales and financial expense are considered in/outflows as they represent the money coming into or going out of the business.
- Trade receivables are a stock, which indicates the amount of money owed to the company by its customers at a point in time.
- Change in trade receivables and increase in sales reflect a change in in/outflows, showing how these figures have increased or decreased over a period.
- EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) can be considered a stock as it represents a company's performance at a point in time.
- Finally, an increase in dividends could be seen as a change in in/outflows, as dividends are paid out from the company's profits.