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AASB 107 encourages, but does NOT require, the disclosure of:
I the amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments, indicating any restrictions on the use of these facilities
II the aggregate amount of cash flows that represent increases in operating capacity separately from those cash flows that are required to maintain operating capacity
III the amount of the cash flows arising from the operating, investing and financing activities of each reportable segment
IV the name(s) of the entity's bankers
Natural Selection
The process by which biological traits become either more or less common in a population due to the effect on the survival and reproduction of organisms.
Darwin
Refers to Charles Darwin, the 19th-century British naturalist who developed the theory of evolution by natural selection.
Paracelsus
A Swiss physician and alchemist of the early Renaissance, known for founding the discipline of toxicology and emphasizing the importance of chemistry to medicine.
Psychic Conflicts
Internal struggles between different parts of the psyche, typically involving the conscious and unconscious mind, leading to mental distress or neurosis.
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