Foreign currency cash flows are recorded at the exchange rate on the date of the flow (a foreign subsidiary's flows at the rates on those dates), and the effect of rate changes on cash held in foreign currency is presented separately from the three activity classes after remeasuring period-end balances. Interest and dividends received and paid are each shown separately and classified the same way each period (operating, investing or financing), the Standard allowing either treatment. Income tax flows are shown separately as operating unless specifically tied to investing or financing, with total tax paid disclosed when allocated across classes. Investing and financing transactions that need no cash (assets acquired under leases or by assuming liabilities, acquisitions paid in shares, debt converted to equity) are excluded from the statement and disclosed elsewhere. For supplier finance arrangements the entity discloses, in aggregate but separately for dissimilar terms, the terms and conditions, the opening and closing carrying amounts and line items of the liabilities covered and of those already paid by the finance provider, the ranges of payment due dates for those liabilities and for comparable trade payables (with explanation or stratification where ranges are wide), and the nature and effect of non-cash movements; comparatives and the opening amounts are not required in the first year. The make-up of cash and cash equivalents is presented and reconciled to the position statement unless identical, and significant balances not available for use are disclosed with management commentary.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.