| Article 14 | A statement of cash flows provides the primary users of the financial reports with a basis to assess the ability of the issuer to generate cash and cash equivalents and the needs of the issuer 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 entity during the period. The presentation and disclosure of cash flow information shall be made in accordance with IAS 7.
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