Cash Flow Statement
/ˈkæʃ floʊ ˈsteɪtmənt/
Definitions
- (n.) A financial document that summarizes the amount of cash and cash equivalents entering and leaving a business during a specific period.
The company's cash flow statement revealed a positive cash inflow from operating activities.
Forms
- cash flow statement
- cash flow statements
Related terms
See also
Commentary
In legal contexts, cash flow statements are often used in bankruptcy, corporate finance, and regulatory compliance to assess liquidity and operational viability.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.