What does 48-49 require?

Where the group holds significant cash or cash equivalents that cannot be used by the group as a whole, for instance balances of a subsidiary in a country with exchange controls or other legal restrictions that stop the parent or other group members drawing on them, the amount must be disclosed together with commentary from management explaining the restriction.

AASB 107 Statement of Cash Flows 48-49: Disclose, with...

Other controls in Disclosures: financing liabilities, supplier finance, cash components, restricted balances and encouraged information (paragraphs 44A to 52) – 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
44F-44H Disclose supplier finance arrangements: terms, carrying amounts and line items, amounts already paid by finance providers, payment due date ranges and non-cash changes
45-47 Disclose the components of cash and cash equivalents, reconcile them to the statement of financial position, state the composition policy and report policy changes under AASB 108
50-52 Consider the encouraged disclosures: undrawn borrowing facilities, cash flows that increase versus maintain operating capacity, and cash flows by reportable segment

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpoint All AASB 107 Statement of Cash Flows controls