cash flow statement


cash flow statement
A financial statement showing a firm's cash receipts and cash payments during a specified period. Bloomberg Financial Dictionary
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Part of a company's financial statements. A summary of all the cash flows of the company over a period of time, usually one year. The cash flows are broken down into various categories. The major categories are
1. Cash flow from operations.
2. Returns on investments and servicing of finance ( e.g. interest received and paid, dividends received and paid).
3. Taxation.
4. Capital expenditure.
5. Acquisitions and disposals.
6. Equity dividends paid.
7. Management of liquid resources.
8. Financing. Dresdner Kleinwort Wasserstein financial glossary

* * *

   The cash flow, or flow of funds, statement shows how the operations of a company have been financed during the accounting period, and how the financial resources have been used.
   ► See also Cash Flow.

Financial and business terms. 2012.

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