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The increase (decrease) in liabilities arising from financing activities resulting from the effect of changes in foreign exchange rates. [Refer: Liabilities arising from financing activities]

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-Name IAS
-Number 7
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-URIDate 2025-03-27

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-Note Effective 2027-01-01
-Name IFRS
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-Note Effective 2027-01-01
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The increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities]

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 7
-IssueDate 2025-01-01
-Section A Statement of cash flows for an entity other than a financial institution
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-URIDate 2025-03-27

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-Name IAS
-Number 7
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-Paragraph 44B
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_44B&doctype=Standard
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The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities]

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-Name IAS
-Number 7
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-Note Effective 2027-01-01
-Name IFRS
-Number 19
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_166&doctype=Standard
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-Note Effective 2027-01-01
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Period Type:	instant

The cash inflow from borrowings obtained. [Refer: Borrowings]

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-Name IAS
-Number 7
-IssueDate 2025-01-01
-Paragraph 17
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Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]

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-Name IAS
-Number 7
-IssueDate 2025-01-01
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The cash outflow for payment of principal portion of lease liabilities, classified as financing activities.

No definition available.