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 2026 | |
|---|---|
| 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 | |
| Description of accounting policy for determining components of cash and cash equivalents | other |
Cash and cash equivalents if different from statement of financial position
| 31.12.2026 | |
|---|---|
| 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 | |
| {"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 borrowingsnone | Short-term borrowingsnone | Lease liabilitiesnone | Assets held to hedge liabilities arising from financing activitiesnone | |
| For the year 2026: | ||||
| Changes in liabilities arising from financing activities | ||||
| Increase (decrease) through financing cash flows, liabilities arising from financing activities | ||||
| Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activities | ||||
| Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities | ||||
| Increase through new leases, liabilities arising from financing activities | ||||
| Increase (decrease) through other changes, liabilities arising from financing activities | ||||
| 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 31.12.2026: | ||||
| Liabilities arising from financing activities | ||||
| Year 2026 | 31.12.2026 | |
|---|---|---|
| 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 | ||
| Year 2026 | |
|---|---|
| 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
Disclosure of information relating to supplier finance arrangements
| Year 2026 | |
|---|---|
| Disclosure of terms and conditions of supplier finance arrangements | other |
Disclosure of financial liabilities that are part of supplier finance arrangements
| Supplier finance arrangementsnone | |
| Financial liabilities that are part of supplier finance arrangementsnone | |
| Financial liabilities that are part of supplier finance arrangements for which suppliers have received paymentnone | |
| At 31.12.2026: | |
| Financial liabilities |
Disclosure of range of payment due dates of financial liabilities that are part of supplier finance arrangements
| Rangenone | ||
| Bottom of rangenone | Top of rangenone | |
| At 31.12.2026: | ||
| Number of days between invoice date and payment due date for financial liabilities that are part of supplier finance arrangements | other | other |
| Number of days between invoice date and payment due date for trade payables that are not part of supplier finance arrangements | other | other |
| Year 2026 | |
|---|---|
| Disclosure of explanatory information about ranges of payment due dates that are wide | other |
| Disclosure of type and effect of non-cash changes to financial liabilities that are part of supplier finance arrangements | other |
| Non-cash effect of business combinations, supplier finance arrangements | |
| Non-cash effect of exchange differences, supplier finance arrangements | |
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