The Cash Flow report is a standard financial statement. It details information relating to cash relevant income and expenses, and cash equivalents within a defined period.
The report comprises two types of forms:
Primary – Relates to the cash flow of income and expenses during business, investment, and financial activities.
Supplementary – Relates to:
Investment and financial activities not related to cash income and expenses
The cash flow of business activities relating to net profit adjustments
The increase in net value of cash and cash equivalents