Document ID: chunk:federal_register_of_legislation:F2024C00050:body:0:p19
Version: federal_register_of_legislation:F2024C00050
Segment Type: other
Provision Reference: 
Character Range: 53101–57824

of cash flows for a financial institution
1 The example shows only current period amounts. Comparative amounts for the preceding period are required to be presented in accordance with AASB 101 Presentation of Financial Statements.
2 The example is presented using the direct method.

                                                                            20X2
Cash flows from operating activities
Interest and commission receipts                               28,447
Interest payments                                              (23,463)
Recoveries on loans previously written off                     237
Cash payments to employees and suppliers                       (997)
                                                               4,224

(Increase) decrease in operating assets:
Short-term funds                                               (650)
Deposits held for regulatory or monetary control purposes      234
Funds advanced to customers                                    (288)
Net increase in credit card receivables                        (360)
Other short-term negotiable securities                         (120)

Increase (decrease) in operating liabilities:
Deposits from customers                                        600
Negotiable certificates of deposit                             (200)
Net cash from operating activities before income tax           3,440
Income taxes paid                                              (100)
Net cash from operating activities                                          3,340

Cash flows from investing activities
Disposal of subsidiary Y                                       50
Dividends received                                             200
Interest received                                              300
Proceeds from sales of non-dealing securities                  1,200
Purchase of non-dealing securities                             (600)
Purchase of property, plant and equipment                      (500)
Net cash from investing activities                                          650

Cash flows from financing activities
Issue of loan capital                                          1,000
Issue of preference shares by subsidiary undertaking           800
Repayment of long-term borrowings                              (200)
Net decrease in other borrowings                               (1,000)
Dividends paid                                                 (400)
Net cash from financing activities                                          200
Effects of exchange rate changes on cash and cash equivalents               600
Net increase in cash and cash equivalents                                   4,790
Cash and cash equivalents at beginning of period                            4,050
Cash and cash equivalents at end of period                                  8,840

C  Reconciliation of liabilities arising from financing activities
1 This example illustrates one possible way of providing the disclosures required by paragraphs 44A–44E.
2 The example shows only current period amounts. Corresponding amounts for the preceding period are required to be presented in accordance with AASB 101 Presentation of Financial Statements.

                                             20X1       Cash flows     Non-cash changes     20X2
                                                                       Acquisition          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 liabilities                            4,000      (800)          300                  –                             –                      3,500
Assets held to hedge long-term borrowings    (675)      150            –                    –                             (25)                   (550)
Total liabilities from financing activities  35,325     (2,150)        300                  200                           (25)                   33,650

Compilation details
Accounting Standard AASB 107 Statement of Cash Flows (as amended)
Compilation details are not part of AASB 107.
This compiled Standard applies to annual periods beginning on or after 1 January 2024.  It takes into account amendments up to and including 22 June 2023 and was prepared on 15 November 2023 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB.  Instead, it is a representation of AASB 107