IFRS Disclosure Guide
◄ 50. Notes - Effects of changes in foreign exchange rates | Contents | 52. Notes - Analysis of other comprehensive income by item ►
51. Notes - Cash flow statement
Disclosure of cash flow statement
| Year 2024 | |
|---|---|
| Consideration paid (received) | |
| Portion of consideration paid (received) consisting of cash and cash equivalents | |
| Cash and cash equivalents in subsidiary or businesses acquired or disposed | |
| Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed | |
| Liabilities in subsidiary or businesses acquired or disposed | |
| Description of accounting policy for determining components of cash and cash equivalents | other |
Cash and cash equivalents if different from statement of financial position
| 31.12.2024 | |
|---|---|
| Cash and cash equivalents | |
| Bank overdrafts | |
| Cash and cash equivalents classified as part of disposal group held for sale | |
| Other differences to cash and cash equivalents in statement of cash flows | |
| Total cash and cash equivalents if different from statement of financial position{"CashAndCashEquivalents":"1.0","BankOverdraftsClassifiedAsCashEquivalents":"-1.0","CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale":"1.0","OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows":"-1.0"}real[] | ∑ |
Explanation of investing and financing transactions not requiring use of cash or cash equivalents
Description of acquisition of assets by assuming directly related liabilities or by means of lease
Description of acquisition of entity by means of equity issue
Description of conversion of debt to equity
Description of acquisition of assets by assuming directly related liabilities or by means of lease
Description of acquisition of entity by means of equity issue
Description of conversion of debt to equity
Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities
Disclosure of reconciliation of liabilities arising from financing activities
| Liabilities arising from financing activitiesnone | |||||
| Long-term borrowingsfiction_totals | Short-term borrowingsfiction_totals | Lease liabilitiesfiction_totals | Assets held to hedge liabilities arising from financing activitiesfiction_totals | Total for Liabilities arising from financing activities{"LongtermBorrowingsMember":1,"ShorttermBorrowingsMember":1,"LeaseLiabilitiesMember":1,"AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember":-1}fiction_totals[] | |
| For the year 2024: | |||||
| Changes in liabilities arising from financing activities | |||||
| Increase (decrease) through financing cash flows, liabilities arising from financing activities | LiabilitiesArisingFromFinancingActivitiesMember_1t∑ | ||||
| Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activities | LiabilitiesArisingFromFinancingActivitiesMember_1t∑ | ||||
| Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities | LiabilitiesArisingFromFinancingActivitiesMember_1t∑ | ||||
| Increase (decrease) through changes in fair values, liabilities arising from financing activities | LiabilitiesArisingFromFinancingActivitiesMember_1t∑ | ||||
| Increase through new leases, liabilities arising from financing activities | LiabilitiesArisingFromFinancingActivitiesMember_1t∑ | ||||
| Increase (decrease) through other changes, liabilities arising from financing activities | LiabilitiesArisingFromFinancingActivitiesMember_1t∑ | ||||
| Total increase (decrease) in liabilities arising from financing activities{"IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities":"1.0","IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities":"1.0","IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities":"1.0","IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities":"1.0","IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities":"1.0","IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2024: | |||||
| Liabilities arising from financing activities | LiabilitiesArisingFromFinancingActivitiesMember_1t∑ | ||||
| Year 2024 | 31.12.2024 | |
|---|---|---|
| Cash and cash equivalents held by entity unavailable for use by group | ||
| Disclosure of additional information about understanding financial position and liquidity of entity | other | |
| Undrawn borrowing facilities | ||
| Cash flows from (used in) increases in operating capacity | ||
| Cash flows from (used in) maintaining operating capacity |
| Year 2024 | |
|---|---|
| Income taxes paid (refund), classified as operating activities | |
| Income taxes paid (refund), classified as investing activities | |
| Income taxes paid (refund), classified as financing activities | |
| Total income taxes paid (refund){"IncomeTaxesPaidRefundClassifiedAsOperatingActivities":"1.0","IncomeTaxesPaidRefundClassifiedAsInvestingActivities":"1.0","IncomeTaxesPaidRefundClassifiedAsFinancingActivities":"1.0"}real[] | ∑ |
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group
International Financial Reporting Tool (IFRT)
Prepare our perfect financial statements according to IFRS requirements!
Read more about the reporting tool, or launch it now. it's FREE!