Cash Flow Presentation wording

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Mar 18, 2011
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Hi all,

For example I have $300 in interest received in 2009 and $0 in 2010, the Cash Flow statement will be positive $300 due to difference from last years (300), but how do I word this $300 as there is nil interest received this year, the entry cannot be interest received?

Please advise

Thanks
 

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