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Statement of Cash Flows This Standard is applicable for annual reporting period beginning on 1 January 2019. SB-FRS 7 STATUTORY BOARD FINANCIAL REPORTING STANDARD SB-FRS 7 2 CONTENTS from paragraph OBJECTIVE SCOPE BENEFITS OF CASH FLOW INFORMATION DEFINITIONS Cash and cash equivalents PRESENTATION OF A STATEMENT OF CASH FLOWS Operating activities Investing activities Financing activities REPORTING CASH FLOWS FROM OPERATING ACTIVITIES REPORTING CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES REPORTING CASH FLOWS ON A NET BASIS FOREIGN CURRENCY CASH FLOWS INTEREST AND DIVIDENDS TAXES ON INCOME INVESTMENTS IN SUBSIDIARIES, ASSOCIATES AND JOINT VENTURES CHANGES IN OWNERSHIP INTERESTS IN SUBSIDIARIES AND OTHER BUSINESSES NON-CASH TRANSACTIONS CHANGES IN LIABILITIES ARISING FROM FINANCING ACTIVITIES COMPONENTS OF CASH AND CASH EQUIVALENTS OTHER DISCLOSURES EFFECTIVE DATE ILLUSTRATIVE EXAMPLES (See separate document) A Statement of cash flows for an entity other than a financial institutio...