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q. JOCATT dec 2010
Jocatt group:SOFP
current assets. 2010 2009
Trade receivable 62 113On 1 dec 2009 jocatt acquired 60% of tigret
FV of identifiable net assets at the acquisition
plant 15
trade receivable 5
cash 7
In the answer Stament of cash flow
decrease of receivable (113-62+5)
I dont understand why the figure of 5 is taken into calculation as it has been already included in Jocatt Group SOFP.
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