Actions

CSCF

Statement of Cash Flows

A Statement of Cash Flows is a Financial statement of the cash and cash-equivalent transactions of a business or organization over a given time. A Statement of Cash Flows 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 Statement of Cash Flows include: Consolidated Statement of Cash Flows, Cash Flow Statement.

Related Financial Statements include: Statement Of Comprehensive Income, Statement Of Financial Position.

Illustrative Example

A typical Statement of Cash Flows consists of the following:


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)

Example based on IFRS Taxonomy Illustrative Examples

Statement of Cash Flows {{{level}}}
"{{{level}}}" is not a number.
{{{keywords}}} {{{description}}}