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For Cash Flow from operating activities,
Do we include all the items below under “Adjustments for”:
Impairment of asset (Non cash item)
(Profit)/ Loss on disposal of PPE (it is an investing activity)
(Gain) / Loss on Sale of sub ( it is an investing activity; will there be a gain or loss on sale of associate?)
If this should not be included here, hope i can get an explanation on why is it so? Thanks
If you start your CF with PBT, then all 3 of the above would be added back.