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Effect of exchange rate changes will be shown under "Cash & Cash Equivalents - at [opening]". We will also show such item under the Heading of "Cash flows from operating activities" for the unrealized gain/loss on foreign exchange.

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Q: Cash flow statement-Effect of exchange rate changes?
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What cash flow?

Cash flow is revenue or expenses stream that changes a cash account over or given period.


Do you include capital in cash flow statement?

yes changes in capital is shown in cash flow from financing activities in cash flow statement.


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