Hi All, At the bottom of the group cash flow, there is this line between opening and closing cash & cash equivalents for the year: Group Cash Flow: Exchange gains/(losses) on cash and cash equivalents Could I ask what would be the steps or an example to get this amount? For e.g. in a group cash flow: Group net income Group Cash from Operations Net Cash generated from Operations (for e.g. increase in inventories = Opening + inventories from subsidiary - closing) Group Cash from Investing Net Cash generated from Investing (for e.g. acquisition of subsidiary) Group Cash from Financing Net Cash generated from Financing (for e.g. Repayment of long-term loans) Net Increase/decrease in cash & cash equivalents 500 Opening Cash 35,000 Exchange gains/(losses) on cash and cash equivalents 100 <<