IAS 7 Statement of Cash Flows

Cash

Cash comprises cash on hand and demand deposits.

Cash equivalents

Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

Cash flows

Cash flows are inflows and outflows of cash and cash equivalents.

Financing activities

Financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.

Investing activities

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

Operating activities

Operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities.