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Description
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All companies
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This relates to the operating cash outflow/inflow (inflow shown as a negative) caused by the discontinuance of a group activity.
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UK industrials only
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A minus sign entered here indicates an inflow. To be read in conjunction with items Cash inflow from continuing activities & Cash inflow from operating activities. FRS1 (Revised) implies that companies should continue to show separately their cash flows relating to CONTINUING & DISCONTINUED activities. If they should not do this, this item will not be available.
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