A financial institution that presents a statement of cash flow in accordance with
Section 7 Statement of Cash Flows may report cash flows arising from each of the
following activities on a net basis:
(a) cash receipts and payments for the acceptance and repayment of deposits with a
fixed maturity date;
(b) the placement of deposits with and withdrawal of deposits from other financial
institutions; and
(c) cash advances and loans made to customers and the repayment of those
advances and loans.
This paragraph does not impose a requirement to produce a cash flow statement.
Retirement Benefit