Other Disclosures Required or Recommended by IAS 7 (SCF)
Certain additional information may be relevant to the users of financial statements in gaining an insight into the liquidity or solvency of an enterprise. With this objective in mind, IAS 7 sets forth other disclosures that are required or in some cases, recommended.
1. Required disclosure-Amount of significant cash and cash equivalent balances held by an enterprise that are not available for use by the group should be disclosed along with a commentary by management.
2. Recommended disclosures-The disclosures that are encouraged are the following:
a. Amount of undrawn borrowing facilities, indicating restrictions on their use, if any
b. In case of investments in joint ventures, which are accounted for using proportionate
consolidation, the aggregate amount of cash flows from operating, investing and
financing activities that are attributable to the investment in the joint venture
c. Aggregate amount of cash flows that are attributable to the increase in operating capacity
separately from those cash flows that are required to maintain operating capacity
d. Amount of cash flows segregated by reported industry and geographical segments
1. Required disclosure-Amount of significant cash and cash equivalent balances held by an enterprise that are not available for use by the group should be disclosed along with a commentary by management.
2. Recommended disclosures-The disclosures that are encouraged are the following:
a. Amount of undrawn borrowing facilities, indicating restrictions on their use, if any
b. In case of investments in joint ventures, which are accounted for using proportionate
consolidation, the aggregate amount of cash flows from operating, investing and
financing activities that are attributable to the investment in the joint venture
c. Aggregate amount of cash flows that are attributable to the increase in operating capacity
separately from those cash flows that are required to maintain operating capacity
d. Amount of cash flows segregated by reported industry and geographical segments