Treatment of Some Major Items
While most of the items (to be included in the CFS) are self-explanatory in nature, some transactions, items merit more explanation. These, relate to (i) foreign currency. (ii) extraordinary items. (iii) Interest. (iv) dividends. (v) subsidiaries associates and joint ventures. (vi) acquisitions and disposals of subsidiaries another business units. (vii) non-cash transactions, and (viii) other disclosures.