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Financial Reporting Lab highlights voluntary disclosures on debt and cash flows which investors find useful.

  • Financial Reporting Lab Image

30 Sep 2013

The Financial Reporting Lab has published a summary of voluntary disclosures which listed UK companies can make to improve their reporting about debt and cash flows and which investors find useful in making investment decisions.

The summary is a reminder of the messages first highlighted by the Financial Reporting Lab in their reports on debt and cash flow in 2012.  These were: 

  • Net debt reconciliations
  • Debt terms and maturity tables; and
  • Operating and investing cash flows. 

The summary of disclosures should be supplemented with the information contained within the reports listed above which explain the disclosures further and provide background to the research undertaken by the Financial Reporting Lab. 

The Financial Reporting Lab suggests that these voluntary disclosures could be especially helpful to companies with high levels of debt or those seeking to raise additional finance in the future. The disclosures will provide a platform for companies to communicate net debt and cash flow information - which an investor will be particularly concerned with - more effectively. 

Click for:

  • Financial Reporting Lab summary ‘Are you doing what you can to answer investors’ basic questions about debt and cash flows?’ (Link to FRC website).
  • Our previous story on the Financial Reporting Lab report ‘Net debt reconciliations’.
  • Our previous story on the Financial Reporting Lab reports ‘Debt terms and maturity tables’ and ‘Operating and investing cash flows’.

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