5. All the following information is required to be disclosed in a note to the statement of cash flows, except: a b details of the aggregate cash flows arising from the acquisition or disposal of businesses. details of the cash flows arising from the acquisition or disposal of non-current assets. details of non-cash transactions in relation to investing and financing activities if not disclosed elsewhere. an explanation of the composition of cash and cash equivalents including identification of any balances that are not available for use. d