While calculating operating profit which will be added to net profit ........

General Accounting Principles cash flow statement

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While calculating operating profit which will be added to net profit

Profit on Sale of Asset

Increase in General Reserves

Interest received

Refund of Tax

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Master cash flow statement

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Explanation:

The creation of general reserve is non cash item and is created through provision. Therefore, as per clause (b) of Para 20 of IAS 7 - Cash Flow statement, in the cash flow from the operating activities, all provisions and non cash items are adjusted to the net profit and loss, so increase in general activities will be added in operating profits