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Answer:The cash flow statement gives a breakdown in operating, investing and financing activities, which add up to the change in cash over the period.

Free cash flow is the sum of operating cash flow and investing cash flow. This is generally positive for a 'cash cow' (operating cash flows exceeding the investments), and negative for a growth firm (investments exceeding the cash generated by operations).

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Q: What is difference between a conventional statement of cash flows and free cash flows?
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