statement of cash flows

statement of cash flows definition - finance
A financial statement that explains why the amount of cash on hand at a company has changed. It outlines the operating, financing, and investment activities that have produced the change in the companyÂ’s cash level. The report is made quarterly and annually as part of the companyÂ’s earnings reporting process.

Webster's New World Finance and Investment Dictionary Copyright © 2003 by Wiley Publishing, Inc., Indianapolis, Indiana.
Used by arrangement with John Wiley & Sons, Inc.

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