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Vertical Format for the Statement of Cash Flow as of the End of Y3

The Statement of Cash Flow below for the First Year in vertical format, is as shown in the Accounting System > Group 10 > Statement of Cash Flows. The Statement of Cash Flow is prepared based on the WorkSheet Y3 in the Accounting System > Group 8 > Worksheets Y3.

The presentation of the Statement in vertical format below is as customarily used by 

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