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UK 'lab' highlights voluntary disclosures on debt and cash flows

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01 Oct 2013

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

The summary put together by the FRC's Financial Reporting Lab is a reminder of the messages first highlighted in the lab's 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 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. 

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