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1. Does cash and cash equivalent include inventories and receivables?
2. When given amount of tax in the SOPL and another amount of taxation in SOFPP, which one is used in the cash flow statement?1. No – it certainly does not. It is cash plus short term investments
2. Neither. It is the tax actually paid (which you can of course calculate from the tax charge in the SOPL and the liabilities in the SOFP’s)
I do suggest that you watch the free lectures on Statement of cash flows.
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