16.8 Luxembourg PCN Cash Flow Presentation
PCN Format
PCN Structure:
- Operating activities
- Investing activities
- Financing activities
- Must follow PCN classifications
- Must use proper format
Luxembourg Compliance Note
PCN presentation in Luxembourg:
- Must follow PCN structure
- Must use proper classifications
- Must comply with format
- Must be accurate
Think It Through
How does PCN format help ensure consistency in cash flow reporting?