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- A NetEnt or Play’n GO slot has independently audited maths and a broadcast RTP you can confirm — that is not true of each no-name studio flooding the market.
- Curiosity paid/received and dividends received/paid must be disclosed separately per Para 31, with constant classification across intervals.
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Such transactions shall be disclosed elsewhere within the financial statements in a method that provides all the related information about these investing and financing actions. Non-cash transactions forty three Investing and financing transactions that do not require using cash or cash equivalents shall be excluded from a statement of cash flows. 40A An investment entity, as defined in Ind AS one hundred ten, Consolidated Financial Statements, need not apply paragraphs 40(c) or 40(d) to an investment in a subsidiary that is required to be measured at fair worth by way of revenue or loss. Whereas tax expense may be readily identifiable with investing or financing activities, the associated tax cash flows are sometimes impracticable to determine and may come up in a different period from the cash flows of the underlying transaction.