-Refer to Exhibit 3-11.Fill in blanks (C) and (D) respectively with "Exchange" or "No Exchange"to indicate whether or not exchange would take place at the given prices.
Definitions:
Non-Current Assets
Long-term assets that are not expected to be converted into cash within one year of the balance sheet date, including property, plant, equipment, and intangible assets.
Gain on Sale
The financial profit realized when the selling price of an asset exceeds its book value or costs at the time of sale.
AASB 107/IAS 7
Accounting standards that set out the requirements for entities to present statements of cash flows, classifying cash flows during the period from operating, investing, and financing activities.
Statement of Cash Flows
A financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, categorizing cash activities into operating, investing, and financing activities.
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