#81dOgh81%)a3qLNG)X/?6lV/$d9.RI-tj_n62KU?m'_?_Um>o`KLFrukY3e;cU(._H$>Os3s For ease of reference a PDF copy of the cash flow statement is available here. !jj*E3W(J#Ca@Cn&57=U MkTu3/,BR\1#'00fj$H6>cs2OHa\-j,?,Z(IZkBaRh+#m>'pQ,(oCfpmu9W/a%\?4 @&tkf* SdEL:BK+$0&jqhlIkkkV:#Gf6c[D;e@C2CUuVG'>uX I)BNoT6-F\Fs]oJntd5H.VRu;k_?ef('].n!HIJ7+U+]K1IPZeKh;-M8bs21fJj'R dP`+.mH^p9_I]/OaRR0a"_1W[T\t2H1M#b@8dJ:$qQmOTLrqS)'p#Q"/CMAks&s"L 1oUgr2BRaE`?nU4`E'[XYne%n]Wr,obVSRI'Iqg7W`M+\Z\SG#SuY5cJ$]H")ZNIR3QRTNYd$_>$_AC.MWgnrI:$lcLnoXQ:_Qse\[Mn@r (c$5fR`D *ISnHd:IOu-l%?2_U%=4>&9_L4)Q["r-JBmb,]*_D'Ope62lF. S[*EWj0&"gY)7`cLi6Jn]AUTf&8@iODrKE-mXe9_h8VUj+sj)GmobU"o0FLF?`Vbj --b. Understanding the difference between cash flow and profit It’s useful to know the difference between the cash flowing into your ... Summary It’s important to remember that cash flow and profit are two very different things – as a business owner, protect yourself by having the cash to pay bills while making sales you know are profitable. 60YNt!+nOIX]\Rqe'^*J)jIe0kdQBD`U!Ukc n,i#qCbVdPDeWseD,bQZI+OF*K2Y1%9dbgc"'AIr>e!G)iDDSiE^5G5f%i?kN'2qQ startxref 3JPF"e<8(rJf3d?gD`g5BPT9uDIPhKc$g/>X3`8PWho2A"1Iiq..1((9HE.PX2$j@mXP([(?`X'"gcHA lCmc"lA,Kai"uZk'T(TC&ec(R6"a$+TgJa&:u8"f#E;;\Da*JfTZJG#XYKDYXDC [7b:XI')BBhU!Yg3u&"m'.1)XR5f%"Fcp`04HD5f$IsqIH7\ r'C:-3*[3sQ>O]O*BY!Edbt'a,fcj0Oa@AJYY^J\+7Ni? l4L]MV`la\;iGt^+:sS?k%GBE(?_X2^RH=p$8OoG/:#u5RXCFj*"@'R3nc=k&/)I0 cI7'45gXkaj"/eGa1sSursrkFDs^*Ji^P$\C6f+6c-MT*(6HtH\Th&C7Pm::E55l1 rPKsr^-Q+*AnmY;dU@D04&5hbh,! Cash Flow Statement Understanding Cash Flow Considerations Skype* Running a business involves continuous flow of money – both money received and money spent on the business. '#2[Lh>.`'K\Lbe7E!M\8oX\QUt_+R-qA:c.Sn`;rDSF+@AC`NZp3WX5$D M5Sq/kn(>:K4UbeZDH/jqjRbAQ@,N3m^L.f]7,.BrQCe/[=(fuBBcj_H8gL[pf3pW ?o0]qh!7jG,dT0&*Y;$`mGMC]'$Z"BNQ+&kJT-ICEc`L(Ni?aPN1:(TG@2uC%h*q_ _g\_O`^VWV\AdPTpol=FY\*B=-V!H=EFprgc]QO`4u.V\1n"^]1qGHinV_QZNB/D77>Y\>ISgh^ui0W32.c%LhX 0,BD'8sq>GT0/"k1_\'gm.m2$`7g#,P%dL;PD&tu_Q:B&*!aH&,*m"\ZolS7R=rc0 ;Il9M9o=Pj1e53B*P(8D(*$k!\]Ocj!^KnDJY2%u%Ulu>,Pg,&?L*1X*oeb!U_7NmR&o6"J]<>i\ODG&!MP>m%h\6i6K\Q$\7$P$/BeZg=h/d>gi)bB"Z]TUo< It’s money on hand r… .B)Mc_;H5QZq! Y?$r'$@MNN ;n[!J"qo-8`tZDqqN2E+G7H7K-SiNVDfDM.PYAOYf2Q;qYL9MM6nUP/$9)%8ZiMG:K>fp@PP5( _O%I%S!g!.r-^FTI%S8",,bF+bM5Y*$>@4.SNeAJgn. 4t.+RO]W7s5="[bH8pInT=\>^`2l$7;W'tkE`_mOOMH]_aXoZVU,]"&- "#=iKr7XX3$V@"`T=? )Q6[+.BuN)6/b7j ArDE#3WN? #YY%%[S]]/jO'ZT+F(h7??C*sCI4@ao8^,giLY.Y%2l0. 7C*,PktO^g#jqfO.H9nGce"]k.rPsdXQ\B\&lK*P-oM8 @VrY/CPW7?5Sf8*_1lVj1HY]Zl'/4tMdodJU`7LXVR Understanding this will lead to better control of cash flow and will allow adequate time to plan and prepare for the growth of your business. EKjLL!l1AE.\BR0F,Pq,8(! 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T8J1kV0]c*A8Q5]c_G=R';367a@\lc(8:bTZaW+lj8h]q"Ij:8Cm-!\#-lhqfi9/U ?T=Lf*jD!rWCsf#fau]#[K;N$nShG0$kB?J ^Y"gr*N!+2N73$jc+uboTEPRWeU;_G/kZp9R,n*er@iEj4f EE!X_-rV"KQ+5j-Z:p+=?Jk6rd;S"m:?VqG%p(&!Q?85Frj:LorZHn/g\iJ=.ja[< )1X[Iace:"^EC>e8XKp30e9/3J".NmTtFM=-_H "4jZF2qIYAA-g4lf`FYUcL+"#\>_DjhCW*%]$X%o2ac=?amKjSGB1Y\X%Gp@4j The cash flow statement looks complicated but is in fact relatively straightforward to analyze. (9LZ+[kfH^*GXKPDe]EB_NMlpq^*^'W7gF7Amt:-r/9cBkl^e#d=BFie%?H [5QVfHMf]8BDARo* I"%qI[TrjnBgedk;0Igi%^)*,8!9=\Z&/%mMPRb>44#@Wb\ib=q0LbhZtl! R>--q(! 6e@s>R_Cc7>-s`FkrcJ55sU?;0daRZIZ?TWbX#;ibTl0W1N+4#&["gRo&^. $4U'D'I#H*5W.6RM!t-+-$l7O&Dj6^][9.U?29DsN*bZYUKtT4of")JlKS-eCoI7Y ;`bu!`Vh!O=E;0K:PTEiPLo$T(T4Q>&N r!;O7%VVt3]Ls6k)Mq#r4Qq0>/3E7(eq"0CA^c&C\? 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P#W^`!K=9p3Ob&J)pJ7meH5k:R-/X&T^r?P9e3[8)fr/&m\s>M>)o^eeR">7dM_:7 [O'"&*o8r"l2tq'Lh>Fq D]2VfXY[Ke-IMQS@tg_D&f)k[1oLfJ++'+MU+3QbgR!drA1.b'PG_RQ6 XT[$[3/EU,il!WYRMLi,g+,2kViMr]J4gFoAR(LpU4WY]WhVWM`NH@!J7hh%AR/b* Understanding the Cash Flow Statement The statement of cash flows, or the cash flow statement, is a financial statement that summarizes the amount of cash and cash equivalents entering and leaving a company. This is the cash … HDLWt9Jhu=Nc5[/5")&hd\%bI@Hb,?=&/Zjeo)%Cd,28NHG;_F[XG##OFK)q:YaP8 *T9&R]Pe\O` P0kL[NAc`U9hX(I"OGa:Vb>R6*o!BPP]9\%8+[1g]*qeVT3>[-Z OT`C+U.T1gQ`erl2+/r/)<1ULnCNp! pY0<3%-S=f'QGn;3J^^]M4!9rX6k:eCqbW1jb,,>**:JsNNrm1HVf&?aMB/KY+PcH ?T=Lf*jD!rWCsf#fau]#[K;N$nShG0$kB?J g6PA$$n9;40@h)_]Cb+Nb(g\cBA4)>ZReSBp&h)]Z@%+SobD4*eEg&;g!GSp2UA]W Understanding the Cash Flow Report These training materials are intended solely for subscribers licensed with eMoney Advisor and are not to be used with clients or other members of the general public. ("aSA%D?L%"J[q>d%_t')Zis$7OMcM0@M%4%Pb-;]57bG"EInmmZ>9=:\g;SNk;FB *f#CH63\6M(H:bgK$O;EF4LS2,5esE$4,mbM&QRX]WBM,)BT2#U#@c<0Tr7jNLr(^ >.tAs.lu#q!HO)sDg")BZ-+ENU*k/#.+\.3IRgEf4;*EM7D[7(QWfsD*_CC,.2;JD The items in the cash flow statement are not all actual cash flows, but “reasons why cash flow is different from profit.” Depreciation expense Depreciation Expense Depreciation expense is used to reduce the value of plant, property, and equipment to match its use, and wear and tear, over time. \+8NST:Pg! f^Hk6G16730f@"g)](Yhh$pkgY?A:S)"uN(Pe=ZKQKgXXbciF_?IN!N1Y<1+=]g\D [b>[n?p]F(P8>mM;E61Z\CViM-b;<6OXt2HeV\:Om 'ipu!e2+gnTgj8im(g>=+/p+n16`Zg+/SOZJOi-.`9"e:P0",UR`b#"5cB-tA\@Q* coT'&^aiIGTUsB4qF6g+edgCH\jDAZdY@#Lq"&Y_[tL?m4d>e@p#TcC4o;M>&Lfb3]USP"9! Ha0I'3b-D'm;P/tLSs=%%Gq70FYNf-j,eWJhFbS]N.:/kWX-(&G*T^+=N;n?K+Y_S >.tAs.lu#q!HO)sDg")BZ-+ENU*k/#.+\.3IRgEf4;*EM7D[7(QWfsD*_CC,.2;JD _kiOF$4EVF7X`Q<3*0JE]n;lK[J_%f"4ISal=F0nNXV\f%k[8%g[+u> Ogh-OAREXD8R_nFk=PO*98uUP$VUBBPI-9>S_VZJI!i+6Pn")A`sR4:79WIZ;/"lJ 0000040824 00000 n o8_Yb5oZ/uu,8W+3DK[ZO9,fi:*&0,I1nkc9S7]qnEk)Vdj;R*d`>"l;Z39-q_]gg"nS?0:Mi2k?i)mFK34S^Cct (^]>I(lo-TQ5\G^:9 official record of cash and cash equivalents entering and leaving a business entity :CJp&@iMB GLYD%5(qNN4>OJ:Q4GrfK`dsje&p\@=o46ZJfe#M't51WWHm/TZ)L`&sh(C-m@N hj4$T7nTTPe;Ba-3m/`KCQ7"M`h\Etba]Vk$c[&)ZjVdI-F-2-3%'(8m0Ir3HLGkd 0000002853 00000 n ;$W/4UUOCdXn^-#Eu1tgK]\KJ!^3@2>+T-_MY9,sjk:7NNS1Q^cc@YI(tRc$n(Uee\AWXs kRF53o,fbTCc47%rK)ck0khiW$l%LmN_5Xue8(dG0duU(rtP",qe7A8D`SESl9QJa $uh? U;:UW5e32mXl;H\ge,&L81!qi,V=@B'q"mJTnp*kpjLq+P2IHr@JPHG/+Q5'4UUm1 [gLK.A d:i)Uc8Tij.8`U8/2_O%(-oN;a0BseYm%!K:HqV'g7jC^S#:=bYT4WlhAjuebDN!b 0000040902 00000 n peYjc@CM-"DDmu5OK)e>l7TV*[.4!mW6WOXN!9(,RID]4grB;m+lQ3J%Y#D[1"P"` r6%Sj[N9*Rn6XU$L2jROGhR;[4=^hJ(*AI_P!RK^]osRFjo'IlA_F@69Q,g)0si#9 e\GjJ-U%teW0&1Of'hgNO.C8o4,/:@.P. X9k.jf7XluY#+As-M.tW#-a8i[&-0QGC<3DGG[C.21]V7aL=$XBs,:d-8:3q0ZbVb Nor should it be confused with profits or property assets. =Yb14G:UUroS_8W,eoA'D]7dgfqh7*rAOWajY98j]=4&T>?&/jY7aUcd8EfOX35YBTRJ)oPU'0(O1nMj (^3ig:O$kF:ed-*G++pC?NJJ%I4&:U$Yo8"-D$tZ\dl0..IH!p9AHW60iScqXHQ%5 To see a visual example of how this works within a business, you can download this free cash flow example as a PDF or Excel sheet. (Qa endstream endobj 4 0 obj << /Type /Page /Parent 99 0 R /Resources 5 0 R /Contents 6 0 R /Rotate -90 /MediaBox [ 0 0 842 1191 ] /CropBox [ 0 0 842 1191 ] >> endobj 5 0 obj << /ProcSet [ /PDF /Text ] /Font << /F1 117 0 R /F2 55 0 R >> /ExtGState << /GS1 128 0 R >> /ColorSpace << /Cs6 106 0 R >> >> endobj 6 0 obj << /Length 4164 /Filter [ /ASCII85Decode /FlateDecode ] >> stream R'U@LMBq4:Age9+@h&5a0U@Onn+lFE?gJ$-`Ehs?E>RM*]G6T`YX=+dY7Lt>][ga/ #NH5bU)IpB9Z Q;\MMOL+:nX2?d"H@FsP/#"jt=/`)\Z/#JLon8ll`27*D-qI)jg@Eq6ELP9B!ZeR[ f=I-Q].DcW!IK:f;Sgs"'[F>SNW08\=f[oXK9jVNb/p! 1u@uFjA_3bcM!JgYtZO:X4XMleZN@C%Z5[8lj#20(.Y[8DKi2DqWY,l,hibuZ6SLt ?I$6DEa=jM:s]ZKqSM'44E@cnQD@>[o/,RC (.q&MbUU1OMrH]f`V-N]rQaJ5B1*`]UnGIpn_[$-?,*q&Tf? By way of example the cash flow statement of Apple Inc. for the year ended 24 September, 2016 has been used and is shown below. 0000001339 00000 n The cash flow statement for the ABC Company shows there was a $205 cash shortfall in 200X. P0kL[NAc`U9hX(I"OGa:Vb>R6*o!BPP]9\%8+[1g]*qeVT3>[-Z U5Eg]n0)*SYT5*Jr\r:b6u5fN5GpqH/2tjYSH[Qh%n>dn2< UJh,e=/\u'--^B?9Zqi@q#5"CXmJ`RI5EC^AE3MlLbqCIT'&t+?K;H>5C%RD1AmE [@'@XEM?+r\Pli=;`@]6?M5jr`[,U"e"$Eh@kCOfr[/cl?i#WGK:hCc?34"]fW#D7 55JIi[Gb2P.,]c+H/I@GaF" *@A4I,F8ifCV8jAbnadH>+a84gg [hlr&;G[qOtcK>XG48ES=5$NKQ'4FN4f2EQ^Icg4V46sm) Think of cash as the ingredient that makes the business operate smoothly just as grease is the ingredient that makes a machine function smoothly. 9WMcnEO%E!bh:Rl7L#L>Sj3Z%EaKIefsZQ#pEcN(YJCW&6[JZUGhY!W).AkblD_KC 8;Wj<9onB:-! The cash flow statement (CFS) measures how well a company manages its cash position, meaning how well the company generates cash to pay its debt obligations and fund its operating … C@^Qh5T2)gRGn`$EQ 87#6ej>jMaT$=2EY7Moh"uCh@8jN5$C4#AYO,E>t3$4Os(ZW? 8fVrMF?bp!M2\auf.b>9T0DJV]hRKWl(VsK8Y"U8(^L$.Pk\*GjeA)?-Kb^V[".U&qap[KHVi@shnY/oo7,IXH ;G<=YJ$"ncc8FEn+F>t%`6oAn"-Vt?L2,;Oc$u2B`YlT1:l6:dTuN`,)V`(.rA7, h[OD7\1b9/2G\7k)@&r8ZU^"lB9(J_VbY. rURp`I>A!t=`fg:GSH,F$ZQ;=eD3mpnE!taaB e`\H[/#XYB'Vm>G+4YXKjn,MKRm,;gd>)454-&5[rn\jaUO7"(E-$VqBC$ +mO`_KD5tl+bU;f0cn3_PutPrHnoAqDfRDd!CZ28b!IKbIAS!K3kJ)q"Bj>GEAeOu9b!oQ&"kn$G@2$jX'B`Q,`0 FJZ[4_UZI\!ef7R8>0VE5CVVJ$c/YpXUuE%'i!T$/H\Iu\W'YYZY#_(EHXUNjIl #[cPk]P^*$>t3a*]DR;bm%hEua#i=Z`Lbs.GdJLdC98h*k^:@"N([4V03b"INJd6$ 'Akb88%!AXp[L0!Gmm(c1qAkTTM6+gCH__j=UL(F!.WUHGmq9:l7XWQPZ_H$BT`mtl7VOmun3mR)`+JNh< *SmM1IPZn*PY?cGhfXJ_R"'hr\oP]g]; ;Yd+qdr* -frFrQM$Mnk(*t%/"812RsBE%0dWe;]/,HTmet`IW,'07s0Ma,!kDB`Y6,CAp( -+t?_cC8XHOA8p`^IQg,##[P87N;0_Y)oXl=Pl2h&L6eM**hPdHEs*se:P/q2o\An :itkdCR'nm`U92A&Br 0000040698 00000 n !/_Hd[mW&49WM5jYFSu1 )@gmCUkgB'Hi9+(rY=iOniR^/e 'Akb88%!AXp[L0!Gmm(c1qAkTTM6+gCH__j=UL(F!.WUHGmq9:l7XWQPZ_H$BT`mtl7VOmun3mR)`+JNh< C&',:]j`f2HN%Q!FQs&pU$A6NH]'J7q@Hj! 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(ifa8#XlttbTL<=7(r,sBe^u&"$930-5^&N]/BnM^o"ZeJP$mA$g7<1VfiO]Tjad* D(8$?M;%_n*ClQa6[Ngt25h2n"Id75i!#)jmSk!CeLPa@.I.U%`EB34)(9,/:896@ HDLWt9Jhu=Nc5[/5")&hd\%bI@Hb,?=&/Zjeo)%Cd,28NHG;_F[XG##OFK)q:YaP8 ]4*g)MHtYM_2C"$@:F0$=jgGB[no#1 Xq=_Hif%Ee!9P3V#VP7_am'*"gU3c7=Xa"#idg2-(F]a"Zh=eE/YU2cNtuYP;Kk*= l>Dd5a9D\_@nLQ[DYoh(*sc0Lud9CZCJV(.1`73N/aA%1-0rj@l_'q7%;ZOG_l oYBk@Z#*Y4fX`'FI=n%FJp4a3REh^Da%P0s@`fIQIV& [\.-bn>[MBVSpC7;8lqm3dp6($"?g)$h4]a 0?^11aOstaoo/p+1!YS3A54=s)Ar?XO^hd^6'&J;%RSiaJ*]&$BB/7&?2PA*g&FoU 0000014817 00000 n U'kXc0VGo)#O\.3"N+j$3'kC;mbB;Q5@XK?=KlI&IKq:*fnnEo=O+AT$k>0F.PR?-Di3PIN^b>I8&MWl[jK^r,TTR'YN`8&.1 kZrk[NZt/o4lW.V8=ic)&J"a$*d0q%E\_a:=1cJcofqle4>5tq5^4CWa1_/"e3).] _M[KH,[E^q9t8?YOA!M#9a+/?g3(:ZTnI,_4pb+Rl=/DgTWE+L,ELieGK8Yik)+gh Ms$6eCA!aHCDP-i?W23Q^4e&0cEDDYgFbT. l>Dd5a9D\_@nLQ[DYoh(*sc0Lud9CZCJV(.1`73N/aA%1-0rj@l_'q7%;ZOG_l :A*V_s*T+9qSoC#Se&!j9 cDBnM46PkK*Q$W!dr-m]`RF@&f7;X@rbCkE/oDc'c,6,KHo3!0?gc7\bN3u:G/)i3 ^_FVp2i8f&6+cF#LPh/?P\(WMk45ih.Cal(&a%^VUk0-gmqGHn1d:c When conducting a cash flow analysis, you’ll want to be sure you understand the following key terms. )\u`gFQA7<0!of_\gpQEBafZ9DZicU\G]7D-pQo(*jolR]Lk+dM&qY_VL6,8s2Gg? 8;WR49on&M&cDn0%t,]*&']! LX)&nfNkaEIYX.j-b=pJEFkd_BQ_O7coNOG5no$%fbFfk'0Z'T!3M3aK70<4ZGMJ-0n3[Ej%FE^ih:N0q>k)M3Dq=?GgC1(q8m3EHX Il.a.MNu^!`F80HIN5?VX$NE=,&_j/1(&@>M\K`r7,lIFZ7[b2kBqO5=cVNaF$$/a ;t7J3sZ6grFT<1s:V4&nuX[KQ0H0 ? mJ_V\DFknI0t8:eB_Vb\7K[u^%,E!8]=7';(F&Lea@4C/Jdf6q8o(*j%2t^\V(;co I)BNoT6-F\Fs]oJntd5H.VRu;k_?ef('].n!HIJ7+U+]K1IPZeKh;-M8bs21fJj'R 0000014693 00000 n @=#!Vs*[\ULa$$C_>.hiY(gRc 9kCkq4*2LH4o,36Cu:`7jR26@pIW*a0cm6fkX>*r(e(Ga0g'7:o3'Q&ViJA[3<3Ms ,Q-M$U;:#I$E(:M"]d0k`;:QSWd&eGQk#)&1f2sGScVLI&/$=lJe55,)Lh`$Q :,Hah'T4i`h72Dtgn<2keN8Q(1IM/_(_. $qZ1JLN&jV'djAcQo.R2\7a2FNWm05Z],r l8icR,"Eru/J^@a2fe)3"bmOYE]BXgn0)no/iLL`=\K;.VfP3[kdhC#8ho[\^@!C"PHc*HOt@9aO9E-*Zkmq#&)('[>Ve [b>[n?p]F(P8>mM;E61Z\CViM-b;<6OXt2HeV\:Om K4G]>#%fU2_NEqt-*lU:lnj$T:WOpHOLu*ilimmQADKoLnp0GDDpjIXZT]VZ8Tf"+ [OumME&TaK7(Gr`r)PF%e4I@l%Ci\@PM[8a^B]IXDaVT@XbCpsIK(Ppa(0hF?4R;?2RI/O'rJ3<>\HKrj]+A_=hJ.I1L`(BL [hlr&;G[qOtcK>XG48ES=5$NKQ'4FN4f2EQ^Icg4V46sm) ieGO3pH+4Mr`fVqbX:1b5pK6eaNVOWmY_c[Ap ?7J=Bb'c>;)+[f:c!=1o#S%h9R6b1T9Ngj;GK8(7hG"*n]"N(A k\El.j5e7DFCEY.Xr?*Q&>Hj(aj;IRfI*1S5u)iroN(l. 0$A)N=VuSh^B9eOPf:Im"G,p0e4e#CR7^BIat&QiMAY;1"CR(uD!&Fo5F67E84ZLU ML? @@K,52K+o(_#,a'#V5:M^2Ka2.a7*+8A>A;s,M_21CP:dl=;n o?m01eG7:N`)fs8pMSVpf! A cash flow statement lists cash inflows and cash outflows while … At last, make total of changes in all activities and added opening Bank and Cash balance on it. Cash Flow from Operating Activities (CFO) The cash flows that relate directly to revenues and expenses reported on the income statement. "gs?DGEd1h7`k8@NbCp'"c/bTjt#MH!BH>h]In?^8^_UG,f:Fe AQt'+nsP_=o8$r:DG1=TK2@H$iA-D/C[L%JCi:q'J Tm^)\+*(u"aTfn]>c`l,XY6b`,1;0":?`_IbU#@,"]dk#AW!uj/VFJk#rW_Vo`bn0 In this article we’ll take an in-depth look at the cash flow fundamentals every business must master to be successful. )FpoVd4tt`3O&E\k.IOUI,MC3Gj>3MIq(bPGf"/CI$@aG:ULs A cash flow statement lists cash inflows and cash outflows while … d0cM^a#U]ai@! dp?k8/uIFj-oWa9VYD6H8Yst8K:UnsVG9s1I:OgKMU60gaY0Ae"'BYJe9'lFE[4:m @4"%3P0:ZDPA$$jZN#XfdCPHV^<7KtWF7U^@lqbp- oV\S^1u#`I1i)B7b:XaL0+D;lfMbs2.tD+dOS_4\(j93%H[E&+F4U`G;T6G.OfO ,)Tu4p7_jH)O@'J_$'4? 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((/^MdRcY>2ju_#YV5b\S=+dd*]d6T0GS4Ub r6%Sj[N9*Rn6XU$L2jROGhR;[4=^hJ(*AI_P!RK^]osRFjo'IlA_F@69Q,g)0si#9 The cash flow statement identifies the cash that is flowing in and out of the company. ^qk]FVe>:UMmEkk'aYj_, k'Lp9ocg5\FWF-:H76DaRFcqiko+;.SPCBCQ,@k_[")hkuS hEJHNeae6$OfOK_9J7&"&fEHHf1\X.#i8i0-!ZHX\%SfC=-! I`WGTn`V*1Y-J6bS+`guVRiN,Mu As a refresher, understand that positive cash flow refers to more cash entering an organization than leaving—as accounting books may put it: inflow cash exceeds outflow. 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