Companies tend to face uncertainty in their cash inflow and collections due to a variety of reasons, including: 1. Transmission Delays 2. Foreign Exchange Fluctuations and political risks 3. Slow Receivables and Default from importers 4. International Financial Reporting Standards (IFRS) 1, 2 & 3 only 2, 3 & 4 only 1,384 only 1.2.3 & 4