Statement of Cash Flows Example

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6 Terms

1
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operating inflows

  • Cash received from customers

  • Interest received

  • Dividends received

2
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operating outflows

  • Payments to suppliers

  • Wages and salaries

  • Interest paid

  • Taxes paid

3
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investing inflows

  • Sale of property, plant, and equipment (PP&E)

  • Sale/maturity of investments (not trading securities)

  • Collection of non-trade receivables (e.g., a loan you made to another company)

4
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investing outflows

  • Purchase of PP&E

  • Purchase of long-term investments

  • Loans made to others

5
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financing inflows

  • Issuance of common or preferred stock

  • Issuance of bonds or debt

6
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financing outflows

  • Repayment of debt (principal only)

  • Repurchase (buyback) of stock

  • Payment of cash dividends to shareholders