Objective
 

Scope
 

1-3

Benefits of Cash Flow Information
 

4-5

Definitions
 

6-9

Cash and Cash Equivalents
 

7-9

Presentation of a Cash Flow Statement
 

10-17

Operating Activities
 

13-15

Investing Activities

16

Financing Activities
 

17

Reporting Cash Flow from Operating Activities
 

18-20

Reporting Cash Flows from Investing and Financing Activities
 

21

Reporting Cash Flows on a Net Basis
 

22-24

Foreign Currency Cash Flows
 

25-28

Interest and Dividends
 

31-34

Taxes on Income
 

35-36

Investments in Subsidiaries, Associates and Joint Ventures
 

37-38

Acquisitions and Disposals of Subsidiaries and other Business Units
 

39-42

Non-Cash Transactions
 

43-44

Components of Cash and Cash Equivalents
 

45-47

Other Disclosures
 

48-52

Effective Date

53