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A {{this}} is a [[Link::FA|Financial]] statement of the cash and cash-equivalent transactions of a business or organization over a given time. A {{this}} is partitioned into three segments:
* Cash flow resulting from Operating activities
* Cash flow resulting from Investing activities
* Cash flow resulting from Financing activities.
Cash flowing into the business is called cash inflow, and cash flowing out is called cash outflow.

Alternative names for {{this}} include: Consolidated Statement of Cash Flows, Cash Flow Statement.

Related [[Link::FA|Financial]] Statements include: [[t:CSCI]], [[t:CSFP]].
==Illustrative Example==

A typical {{this}} consists of the following:

{| class="wikitable smwtable showheader fintable"
|+ Consolidated Statement of Cash Flows
|-
| ||'''CY'''

$'000
|
|-
|  ''Cash Flows from Operating Activities'' || ||
|-
|    Cash Receipts from Customers||301,500||
|-
|    Cash Paid to Suppliers and Employees||(276,000)||
|-
|    '''Cash Generated from Operations'''||'''25,500'''||
|-
|    Interest Paid||(2,700)||
|-
|    Income Taxes Paid||(9,000)||
|-
|  '''''Net Cash from Operating Activities'''''|| '''''13,800''''' ||
|-
|  ''Cash Flows from Investing Activities''|| ||
|-
|    Acquisition of Subsidiary||(5,500)||
|-
|    Purchase of Property, Plant and Equipment||(3,500)||
|-
|    Proceeds from Sale of Equipment||200||
|-
|    Interest Received||2,000||
|-
|    Dividends Received||2,000||
|-
|  '''''Net Cash Used in Investing Activities'''''||'''''(4,800)'''''||
|-
|  ''Cash flows from Financing activities''|| ||
|-
|    Proceeds from Issue of Share Capital||2,500||
|-
|    Proceeds from Long-term Borrowings||2,500||
|-
|    Interest Received||(900)||
|-
|    Dividends Paid||(12,000)||
|-
|  '''''Net Cash Used in Financing Activities'''''||'''''(7,900)'''''||
|-
|  ''Exchange Rate Effects''||''(400)''||
|-
| '''Net Increase in Cash and Cash Equivalents'''||'''(700)'''||
|}
<small>Example based on IFRS Taxonomy Illustrative Examples</small>
[[Category:Term]][[Category:Finance]]
{{Object
|name=Statement of Cash Flows
}}

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 <small>Example based on IFRS Taxonomy Illustrative Examples</small>
 [[Category:Term]][[Category:Finance]]
 {{Object
 |name=Statement of Cash Flows
 }}

t:CSCF - Revision history

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