=3/Unlike operating cash flow, cash flow from operating activities encompasses not only operations but also financial expense,
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=3/Unlike operating cash flow, cash flow from operating activities encompasses not only operations but also financial expense, tax and some exceptional items.
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Related Book For 
Corporate Finance Theory And Practice
ISBN: 9781118849330
4th Edition
Authors: Pierre Vernimmen, Pascal Quiry, Maurizio Dallocchio, Yann Le Fur, Antonio Salvi
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