11 paragraphs found in AASB 107
… 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 …
… debentures, loans, notes, bonds, mortgages and other short-term or long-term borrowings; (d) cash repayments of amounts borrowed; …
… 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 …
… Property, plant and equipment 650 Trade payables (100) Long-term debt (200) Total purchase price paid in cash 590 Less: … 20X2 20X1 Cash on hand and balances with banks 40 25 Short-term investments 190 135 Cash and cash equivalents as … flows Non-cash changes 20X2 Acquisition New leases Long-term borrowings 1,040 250 200 – 1,490 Lease liabilities …
… 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 … (800) 300 – – 3,500 Assets held to hedge long-term borrowings (675) 150 – – (25) (550) Total …
… (Increase) decrease in operating assets: Short-term funds (650) Deposits held for regulatory or … increase in credit card receivables (360) Other short-term negotiable securities (120) Increase (decrease) … shares by subsidiary undertaking 800 Repayment of long-term borrowings (200) Net decrease in other borrowings …