Because the cash flow statement only counts liquid assets, it makes adjustments to operating income in order to arrive at the operating income that flows in as cash and cash equivalents. Depreciation and amortization appear on the balance sheet in order to give a realistic picture of the lifetime value of assets. Operating cash flows, however, are considered at face value, so these adjustments are reversed. Meanwhile assets that are not in cash form are deducted: inventories, for example. Investments that appear as assets on the balance sheet are deducted, because these were presumably paid for in cash. The statement also takes debt repayments, dividends and foreign exchange impacts into account.
The list was developed in collaboration with the Division of Infectious Diseases at the University of Tübingen, Germany, using a multi-criteria decision analysis technique vetted by a group of international experts. The criteria for selecting pathogens on the list were: how deadly the infections they cause are; whether their treatment requires long hospital stays; how frequently they are resistant to existing antibiotics when people in communities catch them; how easily they spread between animals, from animals to humans, and from person to person; whether they can be prevented (. through good hygiene and vaccination); how many treatment options remain; and whether new antibiotics to treat them are already in the R&D pipeline.