Statement of Cash Flows | Cash Flow Statement Definition

Statement of Cash Flows

Cash Flow Statement Definition

(1) In investment management, the movement of cash within a portfolio or asset due to purchases and sales, as well as additions from cash contributions, income, accruals, and withdrawals from the portfolio.

(2) In securities analysis, the earnings before depreciation, amortization and non-cash charges. Sometimes called cash earnings. Cash flow from operations (called funds from operations ) by real estate and other investment trusts is important because it indicates the ability to pay dividends.

(3) In banking, the reported net income of an organization plus bookkeeping deductions that are not paid out in actual dollars, such as amounts for depreciation, depletion, amortization, and extraordinary charges to reserves.

(4) In accounting, the difference between cash receipts and disbursements over a specified period of time. Comprehensive cash flow for an organization is derived from three sources: cash flows from operations, from investments, and from financing.

Related to Statement of Cash Flows:

• Geographical Hedge Fund Guides
• Hedge Fund Employment Guide
• Financial Certification
• Investment Book
• Hedge Fund Terms and Definitions

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