The cash flow statement (CFS), and the state of source and application of funds (SSA) are separate documents of the annual accounts.
The SSA analyzes the sources of funding and implementation, while the ERA tells us about the origin and use of cash movements through variations in the various activities that affect the company's treasury. Therefore helps to assess the ability of the company to generate cash and its chances of success, survival or failure.
The following Excel application calculates the cash flow for a given year, breaking it down into:
• Operating activities.
• Investing activities.
• Financing activities
see Excel sheet:
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