| Article 16 | A statement of cash flows provides users of financial statements with a basis to assess the ability of the company-type stock exchange to generate cash and cash equivalents and the needs of the company-type stock exchange to utilize those cash flows. Namely, it presents, through inflows and outflows of cash and cash equivalents, a summary report on the operating, investing and financing activities of the company-type stock exchange during the period. The presentation and disclosure of cash flow information shall be made in accordance with IAS 7.
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