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Public Governance, Performance and Accountability (Financial Reporting) Rule 2015
13Statement of cash flows
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13 Statement of cash flows
When applying AASB 107 Statement of Cash Flows in preparation of financial statements, reporting entities must: (a) present a cash flow statement using the direct method in compliance with AASB 107; (b) present dividends paid as a component of financing activities; and (c) show administered cash flows to/from the Official Public Account (OPA) as adjustments to administered cash held by an entity, rather than as cash flows related to operating or other activities.