![]() So here only consolidated financial statements, whether IFRS or French (Regulation 99-02), provide for this financial statement. ![]() French accounting standards relating to individual accounts are limited to the balance sheet and the income statement. It is the central tool for implementing financing choices in the context of a business plan.įinancial analysts do not always have access to this document. The financing plan constitutes the forecast cash flow statement as part of a business plan. The balance sheet is a static and cumulative document. The flow table is comparable to a document that would track all household cash inflows and outflows. Moreover the same cash position as that shown on the end-of-period balance sheet. The sum of all cash flows represents the change in cash position and results in the end-of-year cash position. (FTF) Cash flow from financing: it tracks all cash inflows and outflows relating to financing choices: capital contribution, payment of dividends, loans issued and repaid, amounts lent by shareholders, etc.(FTI) Cash flow from investing: it shows the disbursements resulting from the acquisition of fixed assets, net of cash received from the sale of fixed assets.(FTA) Cash flow from activities: it indicates which cash surplus was generated by the company’s activity resulting from its turnover.Cash flows are Grouped into three Families For this reason, it is said that it provides a dynamic view of the balance sheet. It explains how one passes from the balance sheet of the year N-1 to the balance sheet of the year N. It tracks all cash flows, cash receipts, and disbursements, for a period.
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