The standard form of a cash flow statement is a bit hard to comprehend in my opinion and I don't think it does a very good job of describing the various aspects of cash flow in a business.
Some argue the law will be hard to enforce, as the payments to witches and astrologers usually are small cash amounts of 20 to 30 lei ($7-$10) per consultation.
It says that variations in earth's movements, specifically in its orbit around the sun, these variations lead to differences in the amount of solar energy that reaches the earth.
For sometime this theory was considered untestable, largely because there was no sufficiently precise chronology of the ice ages with which the orbital variations could be matched.