Sir i did f3 mock of open tuition..as it’s mentioned that the exam comes from a full bank of question..i dunno how to write it here…it is question 46 for me cashflow from financing activity..taking of loan 8100,000 ..dont know how it came..i dont find anything related to loan in the whole sofp or the notes…pleasee let me know how can i show u the question ..coz copy paste isnt possible either..
A loan is a non-current liability and loans are mentioned throughout the notes!! Try looking at Page 10 of the free lecture notes for just one example.
The non-current liabilities in the SOFP in the question have increased, so they must have borrowed more money.