19. NOTES TO CONSOLIDATED CASH FLOW STATEMENT		1997 US$m	1996 US$m
a. Other non-cash items
Profit on sale of 30% interest in Guardian, Singapore		(2.4)	-
Loss on sale of tangible assets		11.9	15.8
Deficits on revaluation of properties		-	5.0
		9.5	20.8
b. Decrease in working capital
Decrease in stocks		20.1	11.5
Decrease/(increase) in debtors and prepayments		25.6	(3.1)
Increase in creditors, accruals and provisions		110.6	10.0
		156.3	18.4
c. Purchase of associates and other investments
Capital injection to Taiwan operation		(8.5)	(1.7)
Acquisition of 30% interest in Guardian, Malaysia		(4.0)	-
Capital injection to Malaysian operation		(1.7)	-
Loans to Indonesian operations		(4.5)	(0.8)
Other		(0.8)	(1.3)
		(19.5)	(3.8)
d. Sale of associates
49% interest in Nestlé Dairy Farm		39.9	-
Property joint ventures in Australia		-	4.3
		39.9	4.3
e. Analysis of balances of cash and cash equivalents
Bank balances		608.4	544.0
Bank advances		(86.0)	(125.4)
		522.4	418.6