• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Group Cash Flow: Exchange gains/(losses) on cash and cash equivalents

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Group Cash Flow: Exchange gains/(losses) on cash and cash equivalents

  • This topic has 1 reply, 1 voice, and was last updated 8 years ago by mickax.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • April 15, 2017 at 3:44 pm #381437
    mickax
    Member
    • Topics: 1
    • Replies: 1
    • ☆

    Hi All,

    I was going through the Group Cash Flow and I saw that there is this line:

    “Exchange gains/(losses) on cash and cash equivalents”(second last line)

    which is right before “Cash and cash equivalents at the end of the year” (last line).

    Could I ask how these exchange gains/(losses) on cash are calculated?

    Thank you!

    April 16, 2017 at 2:34 am #381462
    mickax
    Member
    • Topics: 1
    • Replies: 1
    • ☆

    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?

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • RashidMh on MA Chapter 1 Questions Accounting for Management
  • John Moffat on Relevant Cash Flows for DCF Relevant Costs (example 1) – ACCA Financial Management (FM)
  • John Moffat on Accounting for Management – ACCA Management Accounting (MA)
  • Hsaini on Accounting for Management – ACCA Management Accounting (MA)
  • kennedyavege@2023 on Relevant Cash Flows for DCF Relevant Costs (example 1) – ACCA Financial Management (FM)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in