The following information was extracted from the statements of financial position of Abacus at 31 December 2015 and 31 December 2014: 2015 2014 USD000 USD000 Inventory 120 100 Receivables 175 140 Trade payables 215 175 What is the overall effect of the above on Abacus’s cash flows in the year ended 31 December 2015?
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