One of the elements of financial statements, drawn up by the entities often subject to mandatory audit by an auditor, a statement of cash flows, often also referred to as cash flow.

This report takes into account all incomes and expenses related to operating activities, investment and finance units, with the exception of receipts and payments resulting from the purchase or sale of cash. It is therefore different from the balance sheet, which is a kind of photography for the day, and the income statement - his shows the actual flow of money in the company.

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