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Total amount of cash on bank accounts and in hands calculated as:
Cash Balance (at the end of Accounting Period) = Cash Balance (at the beginning on the Accounting Period ) + Variance[Cash Balance]
The Cash Balance can Variance can be calculated in two different ways: direct and indirectdirectly or indirectly.
Direct Directly from BalanceSheet:
Variance[Cash Balance] = credit - debit
Indirect Indirectly from P&L:
Variance[Cash Balance] = Collections + FCF - Revenue − Dividends + Loans
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