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I did CBE on F7. It might be the case that the paper and the CBE differs slightly i am not too sure.
It was 6m Creditor for PPE i guess. The initial rate was 2 dinar/usd and when payment was made the rate was 3 dinar/usd. This meant that there was 1m realized gain on this. For the ratio analysis this mean that Operating profit decreased by 1m (As far as i remember it was 2050 before so 1050 after) and also that Retained earnings decreased by 1 million (which meant that it changed the Capital employed number as well)
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