AASB 107 Statement of Cash Flows 50-52: Consider the encouraged disclosures: undrawn borrowing facilities, cash flows that increase versus maintain operating capacity, and cash flows by reportable segment

What does 50-52 require?

The Standard encourages, but does not require, further information with management commentary that helps readers understand financial position and liquidity: the undrawn borrowing facilities available for future operations and capital commitments and any restrictions on their use; the aggregate cash flows that expand operating capacity shown separately from those needed to maintain it, so that under-investment in maintenance is visible; and the operating, investing and financing cash flows of each AASB 8 reportable segment, which link the cash flows of the whole to those of its parts.