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Change of cash position cause as a result of lot of reasons, for examples:
1- Increase / decrease of other assets or increase / decrease of liabilities or ownership.
2- Inflow or outflow of cash flow.
3- Reevaluation of cash in foreign currency.
4- Change of credit and collection of organization's policies.
changes in cash position of an entity can be caused by
an increase or decrease in the operating activities of the company
an increase or decrease in the financing activities of the company
an increase or decrease in the investment activities of the company
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