Fund flow statement

Payment of interest on debentures is undoubtedly 'use of funds' but as far as I think it is not added back in P & L a/c.

In Funds from operations (adjusted profit &Loss a/c),only operating expenses are considered.That's why I added back intt on deb. But I think ,It is not to be taken into FFS and FFO. Intt on deb will not affect FFS because this transaction affects only current a/c(current asset and current liab).The transaction which affect both a current a/c(current asset or current liab)and a non current a/c(non current asset or non current liab) ,causes a change in FFS.

In Funds from operations (adjusted profit &Loss a/c),only operating expenses are considered.That's why I added back intt on deb. But I think ,It is not to be taken into FFS and FFO. Intt on deb will not affect FFS because this transaction affects only current a/c(current asset and current liab).The transaction which affect both a current a/c(current asset or current liab)and a non current a/c(non current asset or non current liab) ,causes a change in FFS.