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16 Accounting Standard (AS) 3Cash Flow StatementsContents OBJECTIVE SCOPE Paragraphs 1-2 BENEFITS OF CASH FLOW INFORMATION 3-4 DEFINITIONS 5-7 Cash and Cash Equivalents 6-7 PRESENTATION OF A CASH FLOW STATEMENT 8-17 Operating Activities 11-14 Investing Activities 15-16 Financing Activities 17 REPORTING CASH FLOWS FROM OPERATING ACTIVITIES 18-20 REPORTING CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES 2 1 REPORTING CASH FLOWS ON A NET BASIS 22-24 FOREIGN CURRENCY CASH FLOWS 25-27 EXTRAORDINARY ITEMS 28-29 INTEREST AND DIVIDENDS 30-33 TAXES ON INCOME 34-35 Continued../.. 17 INVESTMENTS IN SUBSIDIARIES,ASSOCIATESANDJOINT VENTURES 3 6 ACQUISITIONS AND DISPOSALS OF SUBSIDIARIES AND OTHER BUSINESS UNITS 37-39 NON-CASH TRANSACTIONS 40-41 COMPONENTS OF CASH AND CASH EQUIVALENTS 42-44 OTHER DISCLOSURES 45-48 ILLUSTRATIONS Cash Flow Statements 53 Accounting Standard(AS)3 Cash Flow Statements (This Accounting Standardincludesparagraphssetinbolditalic type and plain type, which have equal auth...