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The presentation of working capital can be said to add to the flow of information to financial statement users by indicating the amount of margin

The presentation of working capital can be said to add to the flow of information to financial statement users by

indicating the amount of margin or buffer available to meet current obligations.

presenting the flow of current assets and liabilities from past periods

presenting information on which the base predictions of future inflows and outflows.

All of these are correct.

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