Whole of government and GGS statements of cash flows (AASB1049_10-07_COMPdec19_01-20)

The whole of government statement of cash flows and the GGS statement of cash flows, and notes thereto, shall be presented in a manner consistent with the requirements in AASB 107.

Cash flows relating to investing in financial assets for policy purposes and for liquidity management purposes shall be presented separately, determined in a manner consistent with the ABS GFS Manual, in the whole of government statement of cash flows and the GGS statement of cash flows.

The whole of government statement of cash flows and the GGS statement of cash flows shall also include cash surplus/(deficit) and its derivation, measured in a manner consistent with other amounts recognised in the respective statements of cash flows, without the deduction of the value of assets acquired under finance leases and similar arrangements.