cash flow statement

(redirected from Uses of Funds Statement)

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.
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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.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson
References in periodicals archive ?
(Compare this analysis to a Sources and Uses of Funds statement, which tracks cash in and out of the company.) This insight will not only help you diagnose problems, but it might also provide the yardstick you need to rally the troops for change.
On at least, a monthly basis, the PCU will prepare the project's Sources and Uses of Funds Statement, a matrix classifying receipts by financing source and expenditures by financing source and disbursement category.
This section revolves around the preparation of four basic statements: the sources and uses of funds statement; the pro-forma income statements for at least the next three years; the pro-forma cash flow statements for at least the next three years; and the pro-forma balance sheets for at least the next three years.