<Tr> <Td> Effect of exchange rate changes </Td> <Td> 645 </Td> <Td> (1,840) </Td> <Td> 731 </Td> </Tr> <Tr> <Td> Net increase (decrease) in cash and cash equivalents </Td> <Td> 2,882 </Td> <Td> 4,817 </Td> <Td> 2,407 </Td> </Tr>

When was the statement of cash flows required