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IFRS Disclosure Guide

55. Notes - Cash flow statement

Disclosure of cash flow statement

 Year 2017
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 

Cash and cash equivalents if different from statement of financial position

 31.12.2017
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","BankOverdraftsClassifiedAsCashEquivalents":"-1","CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale":"1","OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows":"-1"}real[] 
Description of accounting policy for determining components of cash and cash equivalents
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 means of finance lease
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_totalsShort-term borrowingsfiction_totalsLease liabilitiesfiction_totalsAssets held to hedge liabilities arising from financing activitiesfiction_totalsTotal for Liabilities arising from financing activities{"LongtermBorrowingsMember":1,"ShorttermBorrowingsMember":1,"LeaseLiabilitiesMember":1,"AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember":-1}fiction_totals[]
For the year 2017: 
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","IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities":"1","IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities":"1","IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities":"1","IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities":"1","IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities":"1"}real[]     
At 31.12.2017: 
Liabilities arising from financing activities    LiabilitiesArisingFromFinancingActivitiesMember_1t 
 Year 201731.12.2017
Cash and cash equivalents held by entity unavailable for use by group  
Disclosure of additional information about understanding financial position and liquidity of entity  
Undrawn borrowing facilities  
Cash flows from (used in) increases in operating capacity  
Cash flows from (used in) maintaining operating capacity  

Income taxes paid (refund)

 Year 2017
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","IncomeTaxesPaidRefundClassifiedAsInvestingActivities":"1","IncomeTaxesPaidRefundClassifiedAsFinancingActivities":"1"}real[] 
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group

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