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BRILLIANT’S Cash Flow Statement 109

4. Acquisitions and Disposal of Sub- 4. ghm`H$ Ed§ AÝ` {~OZog `y{ZQ²>g H$m H«$`
sidiaries and other Business Units: The Ed§ {dH«$`: ghm`H$ H$ån{Z`m| AWdm AÝ` {~OZog
aggregate cash flows arising from acquisitions
`y{ZQ²>g Ho$ H«$` Ed§ {dH«$` go CËnÝZ H¡$e âbmoO H$mo
and from disposals of subsidiaries or other
business units should be presented separately AcJ-AcJ àñVwV {H$`m OmZm Mm{h`o VWm CÝh| BÝdopñQ>¨J
and classified as investing activities. EpŠQ>{dQ>rO Ho$ ê$n _| dJuH¥$V {H$`m OmZm Mm{h`oŸ&
An enterprise should disclose, in aggregate, EH$ B§Q>aàmBO H$mo {H$gr Ad{Y _| gpãg{S>`arO `m
in respect of both acquisition and disposal of AÝ` {~OZog `y{ZQ²>g Ho$ EpŠd{OeZ Ed§ {S>ñnmoOb go
subsidiaries or other business units during the
period each of the following : g§~§{YV {ZåZ{b{IV H$mo Xem©Zm Mm{h`o:
(a) the total purchase or disposal consid- (a) Q>moQ>b naMog `m {S>ñnmoOb H§${gS>aoeZ, VWm
eration and
(b) the portion of the purchase or disposal (b) naMog `m {S>ñnmoOb H§${gS>aoeZ, H$m dh ^mJ Omo
consideration discharged by means of cash H¡$e _| `m H¡$e BpŠdd¡b|Q> _| àmßV {H$`m J`m hmo
and cash equivalents.
AWdm ^wJVmZ {H$`m J`m hmoŸ&
The separate presentation of the cash flow ghm`H$ `m AÝ` {~OZog `y{ZQ²>g H$m qgJb bmBZ
effects of acquisitions and disposals of Am`Q>åg Ho$ ê$n _| EpŠd{OeZ VWm {S>ñnmoOb go CËnÝZ
subsidiaries and other business units as single
H¡$e âbmo H$mo AbJ-AbJ àH$Q> H$aZm CZ H¡$e âbmoO
line items helps to distinguish those cash flows
from other cash flows. The cash flow effects of H$mo AÝ` H¡$e âbmoO go AbJ H$aZo _| ghm`Vm H$aVm
disposals are not deducted from those of h¡Ÿ& {S>ñnmoOëg Ho$ H¡$e âbmo B\o$ŠQ> H$mo EpŠd{OeZ Ho$
acquisitions. H¡$e âbmo B\o$ŠQ> go {S>S>ŠQ> Zht {H$`m OmVm h¡Ÿ&
5. Cash Flow from Foreign Currency 5. \$m°aoZ H$a§gr Q´>m§OoŠeÝg go H¡$e âbmo: \$m°aoZ
Transaction: Cash flow arising from transa- H$a§gr _| Q´>m§OoŠeÝg go CËnÝZ H¡$e âbmo H$mo [anmo{Q>ªJ
ctions in a foreign currency should be recorded
H$a§gr VWm \$m°aoZ H$a§gr Ho$ ~rM H¡$e âbmo H$s {V{W
in an enterprise's reporting currency by
applying the exchange rate to the foreign na EŠgM|O aoQ> H$m Cn`moJ H$a B§Q>aàmBO H$s [anmo{Q>ªJ
currency amount at the date of the cash flow H$a§gr _| [aH$m°S>© H$aZm Mm{hEŸ& \$m°aoZ H$a§gr _| H«$`-
between the reporting currency and the foreign {dH«$` {H$E JE H¡$e `m H¡$e BpŠdd¡b|Q> na EŠgn|gog
currency. The effect of changes in exchange rate
aoQ> _| n[adV©Z Ho$ à^md H$mo H¡$e `m H¡$e BpŠdd¡b|Q>
on cash and cash equivalents held in a foreign
currency should be reported as a separate part H$s [aH§${g{bEeZ Ho$ AbJ Ho$ {hñgo Ho$ ê$n _| [anmoQ>©
of the reconciliation of cash and cash equivalents. H$aZm Mm{hEŸ&
6. Non-cash Transactions: Investing and 6. Zm°Z-H¡$e Q´>m§OoŠeÝg: BÝdopñQ>§J Ed§ \$m`ZopÝg¨J
financing transactions that do not require the Q´>m§OoŠeÝg {OZ_| H¡$e `m H¡$e BpŠddoboÝQ> H$s Amdí`H$Vm
use of cash or cash equivalents should be Zht hmoVr, CÝh| H¡$e âbmo ñQ>oQ>_|Q> _| gpå_{cV Zht {H$`m
excluded from a cash flow statement. Such
transactions should be disclosed elsewhere in OmZm Mm{h`oŸ& BZ Q´>m§OoŠeÝg H$mo \$m`Z|{e`b ñQ>oQ>_|Q²>g
the financial statements in a way that provide _| AÝ` {H$gr ñWmZ na AcJ go Bg àH$ma àH$Q> {H$`m
all the relevant information about these OmZm Mm{h`oŸVm{H$ BZ BÝdopñQ>¨J VWm \$m`Z|qgJ EpŠQ>{dQ>rO
investing and financing activities. Ho$ g§~§Y _| gwg§JV OmZH$mar àmßV hmo gHo$Ÿ&