Statement of Cash Flows

A financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents.

The statement of cash flows in Cyprus is a financial report that provides a detailed analysis of a company’s cash inflows and outflows over a specific period. It breaks down the cash flow into three activities: operating, investing, and financing. This statement is essential for understanding a company’s liquidity, solvency, and overall financial health, as it shows how the company generates and uses its cash.

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