All the following information is required to be disclosed in a note to the atatomcat of cash flows, except: 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 di mo disclosed elsewhere. an explanation of the composition of cash and cash equivalents including identification of any balances that are not available for use. All of the following are limitations of the statement of cash flows, except: financial ratios based on cash flow data are better at predicting financial distress for companies than other ratios that rely solely on accrual accounting balances it provides past cash flow data, which may not be a good predictor of future cash flows the direct method of determining cash flows from operating activities does not prende industry comparison non-cash transactions and events while relevant to the financial affairs of the entics excluded from the statement of cash flows. d