AASB 107 Statement of Cash Flows 44A-44E: Disclose the movements in financing liabilities (and related hedging assets) from cash flows and non-cash changes, typically as an opening-to-closing reconciliation linked to the primary statements

What does 44A-44E require?

Readers must be given enough information to evaluate how the entity's financing liabilities moved during the period, covering both the changes caused by cash flows and those that did not involve cash. To the extent needed the entity discloses the financing cash flows, changes from gaining or losing control of businesses, exchange rate effects, fair value changes and other movements. The requirement extends to financial assets whose cash flows are or will be financing, such as assets hedging financing liabilities. A reconciliation of opening to closing balances is one way to comply, in which case the items must be traceable both to the balance sheet and to the cash flow statement; where the disclosure is combined with movements in other assets and liabilities, the financing liability changes must be shown separately.