Cash
comprises cash on hand and demand deposits.

Cash equivalents
are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

Cash flows
are inflows and outflows of cash and cash equivalents.

Operating activities
are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities.

Investing activities
are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.

Financing activities
are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.