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    <title>Presentation of Statement of Cash Flows</title>
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    <description>The statement of cash flows must report cash movements classified by operating, investing and financing activities so users can assess their impact on the entity&#039;s financial position and cash and cash equivalents, evaluate relationships among activities, and recognise that a single transaction may contain elements classified into different activity classes (for example, interest as financing and loan principal as investing).</description>
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