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The WTO's GATS has taken the lead to:
Changes in Equity
Adjustments in a company's equity section of the balance sheet, including changes due to profits, losses, dividends, and issuance or repurchase of shares.
Operating Activities
The day-to-day activities of a company involved in producing and selling its products or services, which are reflected in its net income.
Cash Flow Reporting
A financial statement segment that provides information on the cash inflows and outflows of an entity during a specific period.
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