Skip to main content

CCS

MPERS 2025 Section 7: Understanding Changes in Financing Liabilities

Share the Post:

A loan balance at year end shows where the company ended, but it does not explain how the company arrived there.

MPERS 2025 Section 7 requires better disclosure of changes in financing liabilities. Entities should reconcile:

  • Opening balances;

  • Cash-flow movements;

  • Non-cash changes; and

  • Closing balances.

This helps users understand the effects of:

  • New borrowings;

  • Repayments;

  • Foreign exchange movements;

  • Changes in lease liabilities; and

  • Other financing activities.

Clear movement analysis provides more than a year-end balance. It helps users assess how the company’s financing position has changed, improves transparency and supports more informed risk assessment.

A closing balance shows the destination. Movement analysis explains the journey.

CCS | Beyond Numbers

MPERS 2025 第 7 节：了解融资负债的变动过程

年末贷款余额，只告诉我们公司最后停在哪里，却未必说明公司是如何走到这个余额的。

MPERS 2025 第 7 节要求企业加强融资负债变动的披露，并通过调节表说明：

  • 期初余额；

  • 现金流变动；

  • 非现金变动；以及

  • 期末余额。

这有助于财务报表使用者了解以下因素所带来的影响：

  • 新增借款；

  • 偿还贷款；

  • 外汇变动；

  • 租赁负债变动；以及

  • 其他融资活动。

清楚披露融资负债的变化过程，不只是呈现一个年末余额，也能帮助使用者评估企业融资状况的变化，提升透明度，并作出更有依据的风险评估。

期末余额显示的是终点，变动分析解释的则是整个过程。

CCS | Beyond Numbers