Document ID: chunk:federal_register_of_legislation:F2025C00209:front:0:p18
Version: federal_register_of_legislation:F2025C00209
Segment Type: other
Provision Reference: 
Character Range: 51931–55381

the acquisition and disposal of long-term assets and other investments not included in cash equivalents. Examples of cash flows arising from investing activities are:
           1.                     cash payments to acquire property, plant and equipment (including self-constructed property, plant and equipment), intangible assets and other long-term assets;
           2.                    cash receipts from sales of property, plant and equipment, intangibles and other long-term assets;
           3.                     cash payments to acquire equity or debt instruments of other entities and interests in joint ventures (other than payments for those instruments classified as cash equivalents or held for dealing or trading);
           4.                    cash receipts from sales of equity or debt instruments of other entities and interests in joint ventures (other than receipts for those instruments classified as cash equivalents or held for dealing or trading);
           5.                     cash advances and loans made to other parties;
           6.                     cash receipts from the repayment of advances and loans made to other parties;
           7.                    cash payments for futures contracts, forward contracts, option contracts and swap contracts, except when the contracts are held for dealing or trading, or the payments are classified as financing activities; and
           8.                    cash receipts from futures contracts, forward contracts, option contracts and swap contracts, except when the contracts are held for dealing or trading, or the receipts are classified as financing activities.
     When a contract is accounted for as a hedge (see AASB 9 Financial Instruments and AASB 139 Financial Instruments: Recognition and Measurement), an entity shall classify the cash flows of the contract in the same manner as the cash flows of the item being hedged. [IFRS for SMEs Standard paragraph 7.5]

Financing activities
      1.                     Financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of an entity. Examples of cash flows arising from financing activities are:
           1.                    cash proceeds from issuing shares or other equity instruments;
           2.                    cash payments to owners to acquire or redeem the entity's shares;
           3.                    cash proceeds from issuing debentures, loans, notes, bonds, mortgages and other short-term or long-term borrowings;
           4.                    cash repayments of amounts borrowed; and
           5.                    cash payments by a lessee for the reduction of the outstanding liability relating to a lease.
          [IFRS for SMEs Standard paragraph 7.6]

Reporting cash flows from operating activities
      1.                     An entity shall present cash flows from operating activities using either:
           1.                    the indirect method, whereby profit or loss is adjusted for the effects of non-cash transactions, any deferrals or accruals of past or future operating cash receipts or payments and items of income or expense associated with investing or financing cash flows; or
           2.                    the direct method, whereby major classes of gross cash receipts and gross cash payments are disclosed.
          [IFRS for SMEs Standard paragraph 7.7]