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Such transactions shall be disclosed elsewhere in the monetary statements in a way that provides all the related details about these investing and financing activities. Non-cash transactions forty three Investing and financing transactions that don’t require the use of money or cash equivalents shall be excluded from a press release of money flows. 40A An funding entity, as outlined in Ind AS a hundred and ten, Consolidated Monetary Statements, needn’t apply paragraphs 40(c) or 40(d) to an funding in a subsidiary that’s required to be measured at fair value via profit or loss. Whereas tax expense may be readily identifiable with investing or financing activities, the associated tax money flows are sometimes impracticable to identify and should arise in a special interval from the money flows of the underlying transaction.

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