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:
| CY
$'000 |
||
| 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 | |
| Interest Paid | (2,700) | |
| 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 | |
| Interest Received | 2,000 | |
| Dividends Received | 2,000 | |
| 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 | |
| Interest Received | (900) | |
| Dividends Paid | (12,000) | |
| 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
| ID | Name | Clear | x |
|---|---|---|---|
| IAS01 | IAS 1 Presentation of Financial Statements | IAS01 | |
| IAS07 | IAS 7 Statement of Cash Flows | IAS07 | |
| IFRS10 | IFRS 10 Consolidated Financial Statements | IFRS10 | |
| IFRS15 | IFRS 15 Revenue | IFRS15 | |
| IFRS | International Financial Reporting Standards | IFRS |