Revisions:
Changes include reflecting Dividends as a financing cash flow as opposed to a change in non-cash working capital balance and include Net Profit/Loss attributable to shareholders in the primary statement. Because dividends were declared for in December 2019, they were reflected in accounts payable at year end 2019. This carried over in 2020, and erroneously was not reclassified in 2020 to be reflected as a financing cash flow in 2020. The omission of Net Profit/Loss attributable to shareholders was an oversight.
