Flow of funds


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Flow of funds

In the context of municipal bonds, refers to the statement displaying the priorities by which municipal revenue will be applied to the debt.

In the context of mutual funds, refers to the movement of money into or out of a mutual fund or between or among various fund sectors.

Flow of Funds Statement

1. In municipal bonds, a statement listing the priorities of how the bond's revenue will be used. Usually, the priorities are listed in the following order: the project for which a bond was issued, the debt service, and saving to repay the principal.

2. In mutual funds, a statement of money moving into and out of the funds.
References in periodicals archive ?
First of all, the paper is limited to a description of the flow of funds and is devoid of any flow of fund-based substantive analysis.
Such simple questions are difficult to answer outside of the flow of funds framework, however, largely because of the lack of alternative series of financial data that are consistently available and adequately integrated.
The ANPRM indicates that it is important to identify the level of involvement with the actual flow of funds used to purchase the property, and the Section believes the focus of inquiry should be on those participants who actually handle the receipt and transmission of cash proceeds.
In simple terms, the flow of funds accounts measure financial flows across sectors of the economy, tracking funds as they move from those sectors that serve as sources of capital, through intermediaries (such as banks, mutual funds, and pension funds), to sectors that use the capital to acquire physical and financial assets.
Freddie Mac is a stockholder-owned corporation established by Congress in 1970 to create a continuous flow of funds to mortgage lenders in support of homeownership and rental housing.
In connection with that activity, it produces a variety of statistical series, including the well-known indexes of industrial production and capacity utilization and the nation's flow of funds accounts.
The rating downgrade to 'BBB' from 'BBB+' on the senior lien bonds, which are secured by a net revenue pledge of airport system net revenues and an irrevocable commitment of passenger facility charge receipts, reflects management's decision to circumvent the flow of funds under the master trust indenture and purposely pay a portion of July 2006 scheduled senior and subordinate lien interest payments from debt service reserve funds.
A new edition of the comprehensive Guide to the Flow of Funds Accounts is now available from the Board of Governors.
Under the normal flow of funds the bond indenture calls for monthly deposits of EBITDA to the trustee with debt service and sinking fund deposits, if required, made prior to release of funds to LDC.
The second is to present aggregate estimates of merger and acquisition activity that form the basis of net equity retirements published in the Federal Reserve flow of funds accounts.
Independent research and visibility have not kept pace with the aggressive flow of funds to Asia," says Nancy Yao Maasbach, Director of Asia and New Programs for CFRA.
From a financial structure perspective, investors should focus on the flow of funds, presence of interest rate or basis risk, ability to revolve into new student loan assets, and likelihood of consolidation.