@abhymurarka @PuneetK009 @ashwinidamani 1.Classification of Acceptances under operating activities. Acceptances are kind of short term working capital loan which should classified under financing activities. (this is most commonly used)
2.Classification of Advances for capex and creditors for fixed assets under operating activities. This should be part of investing activities.
3.Classification of (ICDs and other loan to earn interest) loans under operating activities. This should be part of investing activities.
4.Classification of borrowings under operating activities. Should be part of financing activities.
These are few examples, the companies know the technique to show numbers investors looking act. That is why any quant based model may not be suffice to catch the companies, investors/analyst should read the annual report.
*looking at
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