Question: Could you elaborate more on why it would be permissible for a financial institution like an investment or commercial bank to sell treasury securities as

Could you elaborate more on why it would be permissible for a financial institution like an investment or commercial bank to sell treasury securities as part of their business activity compared to a manufacturing company? Are there any specific regulations or accounting standards that make this distinction, or is it purely based on industry norms? Additionally, do you think that including the sale of treasury securities in the cash flow from operational activities could potentially misrepresent the company's financial performance? If so, how can this be addressed to ensure that the cash flow statement accurately reflects the company's operational activities?

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