Should revaluation of securities at FVPL be presented separately from net purchases (sales) of those securities in the operating section of the statement of cash flows prepared under indirect method?

Background information

Under IAS 7, statement of cash flows can be prepared under either direct method or indirect method. The terminology is somewhat confusing, since investing and financing sections of the statement of cash flows are exactly the same under both methods. They only differ in a way the operating cash flows are arrived at.

Under direct met…