Cash interest paid in supplemental disclosure of CFS

[ericthevil]

Hi all,

Question-

When a company discloses in its supplemental disclosures on the cash
flow statement that they paid xxx million in cash interest expense, does
that include the impact of interest rate swaps that they entered into in order to hedge the floating portion of debt (ie all in rate including swaps)? Is there flexibility from the companies perspective regarding the supplemental disclosure?

Thanks!