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 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.
A typical Statement of Cash Flows consists of the following:
|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|
|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|
|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|
|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