[mickax]

For e.g. in a group cash flow:

Group net income
Group Cash from Operations
Net Cash generated from Operations
(for e.g. increase in inventories = Opening + inventories from subsidiary – closing)

Group Cash from Investing
Net Cash generated from Investing
(for e.g. acquisition of subsidiary)

Group Cash from Financing
Net Cash generated from Financing
(for e.g. Repayment of long-term loans)

Net Increase/decrease in cash & cash equivalents 500
Opening Cash 35,000
Exchange gains/(losses) on cash and cash equivalents 100
Closing Cash 35,600

The Opening Cash is brought forward from previous years.
Would not the net increase/decrease in cash & cash equivalents (which is the sum of the Ops, Investing, Financing) include the Exchange gains/(losses) on cash and cash equivalents in itself?

For example, in the Operations, the inventories would already be translated as well as all the other subsidiary items summed up together. Why would there still be a separate Exchange gains/(losses) on cash and cash equivalents?

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