The cash surplus/deficit excludes interest earnings on trust fund assets and interest expense associated with the assumed borrowing.
Certain interest expense and interest earnings were not included in the cash surplus.
The cash deficit includes interest expense associated with the assumed borrowing.
His hair was loose and flowing.
An independent prosecutor would be a terrible idea.
A human sitting
A young girl is swimming
There are two performance standards with each performance element.
A football team runs down the field.