cash flow statement

(redirected from Use of Funds)

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 ?
Secretaries were directed to stop the use of funds as the government has started preparations of fiscal budget for the year 2018-19.
I am a daily user of the tunnels in order to commute to work, and feel that the ever-increasing costs of the tunnel fare which may be used to pay for unnecessary public transport is a poor use of funds.
Non-DoD contracts may not be used to circumvent conditions and limitations imposed on the use of funds, nor are they a substitute for poor acquisition planning.
In taking advantage of this rule, the landlord is not limited to moving expenses and lease-related professional fees - it applies to any cash outlay in which the tenant has discretionary use of funds. The tenant, on the other hand, will be treated as receiving current income and will get a current deduction only if and to the extent the funds are used to pay business expenses.