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..... relevant information about these investing and financing activities Examples of non-cash transactions are: The acquisition of assets either by assuming directly related liabilities or by means of a lease; The acquisition of an entity by means of an equity issue; and The conversion of debt to equity. Components of cash and cash equivalents An entity shall disclose: Th .....

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..... er legal restrictions apply when the balances are not available for general use by the parent or other subsidiaries. Any Additional information may be relevant to users in understanding the financial position and liquidity of an entity. The separate disclosure of cash flows that represent increases in operating capacity and cash flows that are required to maintain operating capacity is usefu .....

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