Explain the meaning of the terms cash and cash equivalent for the purpose of Cash Flow Statement as per AS$-3.$ Ruby Exports had a bank balance of USD $25,000,$ stated in books at $16\mathrm{.}76\mathrm{.}250$ using the rate of exchange $67\mathrm{.}05$ per USO prevailing on the date of receipt of dollars. However, on the balance sheet date, the closing rate of exchange was $67\mathrm{.}80$ and the bank balance had to be restated at $16,95,000.$ Comment on the effect of change in bank balance due to exchange rate fluctuation and also discuss how It will be disposed in Cash Flow Statement of Ruby Exports with reference to AS $3.$