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… suppliers and the entity agreeing to pay according to the terms and conditions of the arrangements at the same date … These arrangements provide the entity with extended payment terms, or the entity’s suppliers with early payment terms, compared to the related invoice payment due date. …

… for its supplier finance arrangements: (a)             the terms and conditions of the arrangements (for example, extended payment terms and security or guarantees provided). However, an entity shall disclose separately the terms and conditions of arrangements that have dissimilar …

… debentures, loans, notes, bonds, mortgages and other short-term or long-term borrowings; (d) cash repayments of amounts borrowed; …

… The following terms are used in this Standard with the meanings specified: …

… activities are the acquisition and disposal of long-term assets and other investments not included in cash …

… Cash equivalents are short-term, highly liquid investments that are readily convertible …

… Cash equivalents are held for the purpose of meeting short-term cash commitments rather than for investment or other …

… the purchase and sale of investments; and (c) other short-term borrowings, for example, those which have a maturity …

… property, plant and equipment, intangibles and other long-term assets. These payments include those relating to … property, plant and equipment, intangibles and other long-term assets; (c) cash payments to acquire equity or debt …

… Foreign exchange movement Fair value changes Long-term borrowings 22,000 (1,000) – – – 21,000 Short-term borrowings 10,000 (500) – 200 – 9,700 Lease liabilities … 4,000 (800) 300 – – 3,500 Assets held to hedge long-term borrowings (675) 150 – – (25) (550) Total liabilities …