cash flow statement- od account

if a company has OD Account where and how to mention it in cash flow statement
Replies (5)
if the company is preparing Financial statement as per Ind AS then overdrafts repayable on demand is mentioned in cash flow statement
yes but as a part of cash and cash equivalents or cash flow from finance activities?
It is shown as part of cash and cash equivalents...
Thanks gentleman
Anytime @ Nikita ji

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