cash flow statement

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Cash Flow Statement

A statement every publicly-traded company must file with the SEC each quarter indicating all cash inflows and cash outflows from all sources, whether they are business activities or the company's investments. This is considered one indication among many of a company's financial health. A business activity may be reported as income if a company has agreed to a contract, even if no money has actually changed hands; a cash flow statement seeks to avoid this by showing how much cash the company has on hand. It is also called an application of funds statement.
FRS 1 cash flow statementclick for a larger image
Fig. 19 FRS 1 cash flow statement.

cash flow statement

a statement which is included as part of a UK company's published annual report and accounts. The one used in the UK in 2002 is prepared in accordance with the provisions of FRS 1 (Financial Reporting Standard 1) . This shows where the finance came from and where it went out to during the period under review and helps to explain the movements in the cash and bank balances, as illustrated in Fig. 19. See also, FUNDS FLOW ANALYSIS, SOURCES AND USES OF FUNDS STATEMENTS.
References in periodicals archive ?
Another company stated in its SEC filling: Management determined that the Company's consolidated statements of cash flows for each of the three years in the period ended December 31, 2004 should be restated to reclassify $16,740,000; $6,666,000; and $65,197,000, respectively, from net cash used in investing activities to net cash provided by operating activities as they relate to distributions of income received from investments in partially-owned entities accounted for on the equity method.
Nasdaq: FORR) today reported a correction to the consolidated statements of cash flows included in its November 19, 2007 press release announcing financial results for the third quarter ended September 30, 2007.
The SEC released guidance to help registered companies improve the presentation of consolidated statements of cash flows in financial statements they file with the commission (www.
Philadelphia Electric Company and Pitney-Bowes used this procedure on their statements of cash flows.
The amended quarterly filings correct certain line items in the Condensed Consolidated Statements of Cash Flows.
The guide contains 75 questions and answers and 11 example statements of cash flows.
Quarterly US GAAP statements of operations, statements of cash flows and balance sheets, and a reconciliation of net income and equity from US GAAP to IFRS are available on ASML.
Furthermore, Pascack has to-date provided thorough and timely disclosure, including quarterly disclosure of income statements, balance sheets, statements of cash flows and utilization statistics to bondholders through the NRMSIRs.
104, the board concluded that for banks, savings institutions and credit unions, the cost of providing information about certain gross cash receipts and payments generally exceeded the benefits to users of their statements of cash flows.
A copy of the Company's unaudited balance sheet, statements of income, and statements of cash flows as of and for the first quarter ending March 31, 2006 is posted at www.
As a result of this review, the Company will file as soon as practicable a Form 10-Q/A for the first quarter of fiscal 2006 to restate its statements of cash flows for the three months ended April 1, 2006 and April 2, 2005 and a Form 10-K/A for the fiscal year ended December 31, 2005 to restate its balance sheet as of January 1, 2005 as well as its statements of cash flows for the fiscal years ended December 31, 2005, January 1, 2005 and January 3, 2004.
announced today that it has filed an amended Form 10-K for the year ended December 31, 2005, to restate the Consolidated statements of cash flows for the annual periods of 2005, 2004 and 2003 and has filed an amended Form 10-Q for the quarter ended March 31, 2006, to restate the Consolidated statements of cash flows for each of the quarterly periods of 2005 and the first quarter of 2006.