IFRS 10 & IAS 7

[Xerxes]

Hi, I have a question regarding disclosure upon deconsolidation of subsidiary in statement of cash flows.
Company A ("The Parent") has various subsidiaries. During the year, a subsidiary was disposed. Now, upon disposal, we no longer consolidate the disposed subsidiary in the Group SFP.
The disposed subsidiary had borrowings in its statement of financial position. Therefore, the group SFP shows borrowings for current year to be nil, while last year borrowings amount to say, USD 1,000.
Kindly advise where and how to disclose the movement in borrowings of USD 1,000 upon deconsolidation of subsidiary in statement of cash flows.
Thanks

[DJP]

When you dispose of the subsidiary, you are selling its net assets (which will include the borrowing). Assuming you disposed of the sub for cash, you should have a cash inflow in your investing activities in the consolidated cash flow statement.