CTHRepealedLegislation
AASB 107 - Statement of Cash Flows - July 2004
3Cash and Cash Equivalents
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3 Cash and Cash Equivalents
Cash and cash equivalents consist of cash on hand and balances with banks, and investments in money market instruments. Cash and cash equivalents included in the statement of cash flows comprise the following amounts in the statement of financial position:
| 20X2 | 20X1 | ||
|---|---|---|---|
| Cash on hand and balances with banks | 40 | 25 | |
| Short-term investments | 190 | 135 | |
| Cash and cash equivalents as previously reported | 230 | 160 | |
| Effect of exchange rate changes | – | (40) | |
| Cash and cash equivalents as restated | 230 | 120 |
Cash and cash equivalents at the end of the period include deposits with banks of 100 held by a subsidiary which are not freely remissible to the holding company because of currency exchange restrictions.
The Group has undrawn borrowing facilities of 2,000 of which 700 may be used only for future expansion.