Statement of Cash Flows disclosure requirements: reconcile cash components, exclude non cash investing/financing, and disclose restricted balances.

Ind AS 7 requires excluding investing and financing transactions that do not use cash from the Statement of Cash Flows and disclosing them elsewhere. Entities must disclose components of cash and cash equivalents, reconcile SCF amounts to the balance sheet, state composition policy and changes, and provide management commentary on significant restricted cash balances. Additional useful disclosures include cash flows for increasing versus maintaining operating capacity and segmental cash flow information to show availability and variability across components.

---

---

---