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IAS 7/AASB 107 requires which of the following items to be disclosed in the note to the statement of cash flows?
I. Details of cash flows from the acquisition and disposal of subsidiaries.
II. A reconciliation of net cash from operating activities with profit after income tax.
III. A reconciliation of cash and cash equivalents with the items reported in the balance sheet.
Beta
A calculation of the extent to which a stock's price swings in comparison with the overall market.
Market Risk
The risk of losses in investments due to factors that affect the overall performance of the financial markets.
Unique Risk
Also known as unsystematic risk, it refers to the risk associated with a specific company or industry that can be mitigated through diversification.
Inflation Risk
The danger that the value of financial returns or purchasing power will be eroded as inflation diminishes the value of money over time.
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