Federal Act
on the Amendment of the Swiss Civil Code
(Part Five: The Code of Obligations)


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Art. 961b

C. Cash flow state­ment

 

The cash flow state­ment presents sep­ar­ately changes in cash and cash equi­val­ents from busi­ness op­er­a­tions, in­vest­ment activ­it­ies and fin­an­cing activ­it­ies.

 
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