STATEMENT OF CASH FLOWS Definition

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STATEMENT OF CASH FLOWS measures the flow of money in and out of a business. One of four financial statements found in the annual report, it categorizes a companys cash receipts and disbursements for a given fiscal year by three major activities: operations, investments and financing.

Learn new Accounting Terms

SPV see Special Purpose Vehicle.

PAYOUT RATIO is dividends paid divided by company earnings over some period of time, expressed as a percentage.

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