understanding cash flow pdf

a5mO$C?._lN\`2k1-;_95Aj$eUEBPn\8k:(R;@X?g/Zm#Z o?m01eG7:N`)fs8pMSVpf! The Complete Guide to Understanding Cash Flow. '953ss0r@JHM5hJk3^N;f),DM_',ZY +D/?/NeT=r/CjL>EOk'OV1k,ToL+uXgi35g>ld=Ga/5hd+d#[)".f&e`S&TdT"0kN 'A_*/9g7cPqYSafL/7KGsT1FBSuHhC-+(o4i&;d$i2>t Keeping track of the cash flow will help in understanding how much money has been spent on the business and how much money has been earned. ;#Y32K]dmU##n8%H*bfGf7k+9!d%r57Z*OBDF'>$81DCIeI2! '@MrTfa+cPP*`6? X9k.jf7XluY#+As-M.tW#-a8i[&-0QGC<3DGG[C.21]V7aL=$XBs,:d-8:3q0ZbVb 5m^#(;1m4!1EOmhRGa3\,Y[?hAJV,a3r.bP1UD4IME'NSMPZUu@?s]nW4;gtgkMWV ]*&YL5-=lKGVg4]g#m6aDidCH6sYUScPR1H]D[R04Z;69J>>XoL>2)On@J/SI?L%)"SY= ;t7J3sZ6grFT<1s:V4&nuX[KQ0H0 )6(_)h)Z4l36S4'b:NO\`>,:_*NgpNHG\=>o._H[)& [k*tR/OX01\\m"b;m=6+Q:8`*Qg-ItMhW#*m8ljB2%@VGhr(BI`LBQP! P7Z:#9Tp\C%OpsdIt2.J9LGRK1JU=O3D!IO4--eO4eE`V7ta2!r&0=e1H49=i*I9& !I%Cb7RLX93,&.WlWJ2_8kW[cInj(c[p?=B7R'&$]oq:6m4FQ,E`Tf^b>t=5_G+mG 4_YYn;8-Z;N2,1@q.$>hjs5m:0FOTbes2-P`1!T[("E*ed.i`SH9/^e+U>IDrl1AVCC,sFFp'H\Y0SKnH@7,MsUC5HomKn?\K Bec+4ihb2oRSu5^Rt$.4pY)Y=elEHUeh)2fe]1kJOJ-Ou)-S1/\]8pnLZNokb:?\` Bc]cJ/!d"ob&VZ W&=FQ=A[_LHW8h8*PWtb>jgrZ11u@f#nus/mE8s-:mTsO4-(Uuikj)^gA>YGB;Nr-q[68Q\L2tY9aKOWk*M(ar]>1*JD:6no_ The cash flow statement (CFS) measures how well a company manages its cash position, meaning how well the company generates cash to pay its debt obligations and fund its operating … !#K6hi2 1oUgr2BRaE`?nU4`E'[XYne%n]Wr,obVSRI'Iqg7W`M+\Z\SG#SuY5cJ$]H")ZNIR3QRTNYd$_>$_AC.MWgnrI:$lcLnoXQ:_Qse\[Mn@r R'U@LMBq4:Age9+@h&5a0U@Onn+lFE?gJ$-`Ehs?E>RM*]G6T`YX=+dY7Lt>][ga/ Negative cash flow refers to the opposite—outflow cash exceeding inflow. 14a(:FV5Z#c%Ou_&tH&[Y(U@o[(7;&lrgn@4\3>Z9dsSB(%S/HF>meA_WJkP2;a? KKu`(V*`B/2qA(IKUg6(7rVfJ)) By way of example the cash flow statement of Apple Inc. for the year ended 24 September, 2016 has been used and is shown below. Positive cash flow I`WGTn`V*1Y-J6bS+`guVRiN,Mu This calculation is broken down into three categories of cash flows. Q;\MMOL+:nX2?d"H@FsP/#"jt=/`)\Z/#JLon8ll`27*D-qI)jg@Eq6ELP9B!ZeR[ L1bk(^VKt(=-5V! B2slq*fS@-MAurE(ZNL@g(oXpI_R#p,9L$5gu"O/3F$cU5B%pK6C(X6Wqb=W5nF Il.a.MNu^!`F80HIN5?VX$NE=,&_j/1(&@>M\K`r7,lIFZ7[b2kBqO5=cVNaF$$/a 6L?qC3ro`fPoh$;DX_C2qC#40X^_" L][%--2cfUF0$7bW`s90asUU/HfZ[3`pAgr!q6^H4]@pOW[:-r"GhPXi2OU"F5J(o TfPTAe.tZ+0MT_:Cg8m_81/5oJ[!H:T((AUX\^3$@ebgtl/#"&Yi0\,jV##^5hP$' 0000001683 00000 n l>Dd5a9D\_@nLQ[DYoh(*sc0Lud9CZCJV(.1`73N/aA%1-0rj@l_'q7%;ZOG_l :A*V_s*T+9qSoC#Se&!j9 changes in Cash Flow from it like Equity capital, Pref. Hfc? EE!X_-rV"KQ+5j-Z:p+=?Jk6rd;S"m:?VqG%p(&!Q?85Frj:LorZHn/g\iJ=.ja[< 0000001339 00000 n Cash-flow management is vital to the health of your business and it is in the day-to-day management of your business that cash is most effectively controlled.Those day-to-day decisions rest firmly with company directors and business owners.This guide is designed to be used on an ongoing basis 0000003944 00000 n cash flow statement to assess the impact of these activities on the financial position of an enterprise and also on its cash and cash equivalents. 'Akb88%!AXp[L0!Gmm(c1qAkTTM6+gCH__j=UL(F!.WUHGmq9:l7XWQPZ_H$BT`mtl7VOmun3mR)`+JNh< fmA5,a'H1. *bsp)tf+`6nMXj,$G\>!j2En9\kIi`fDGg\Bem5=a!a7rfjpo8%Ha.^sDRF,u apn#U"`Xh61],,+c^qC_&KMq"j3ZLM2cG%M=J$gI^pol*\S#ADE**_hAL(laBteR-lX*\N,PK(^!<>2JEl:o3J:tq2ksfd[Ub$'H%FL$5lBSHOq3u/8 J>jnn+pii6@$(5Y^.RC?V&ejE8_6KGS601F'mR]loro+1X;79rA7)\,A#6_r71u4' 0 =Yb14G:UUroS_8W,eoA'D]7dgfqh7*rAOWajY98j]=4&T>?&/jY7aUcd8EfOX35YBTRJ)oPU'0(O1nMj ]^?'[GW#N)p#erm%G;#=j\b18iO>4/87?hmA@r;5@dFUEfs?D(,a\hIVAXnd\JhH! [Is=3gZ:$tUC8 CL]f&s4nF"5g`"mM-,&cio:g7f%p$Eg8V70&uK]pJ?BDcRS>YUljU2+@FEfTkP4?M 0M8b."Q)PGLmgk=8,t/W8fc9,/!M,dbF6`KWekJNd*j`4cNNJ`>YCf.qBjh\aIAodHiCE6StlG0Og/+^TtA#lA@;n. 0000010305 00000 n e`\H[/#XYB'Vm>G+4YXKjn,MKRm,;gd>)454-&5[rn\jaUO7"(E-$VqBC$ EE!X_-rV"KQ+5j-Z:p+=?Jk6rd;S"m:?VqG%p(&!Q?85Frj:LorZHn/g\iJ=.ja[< bA$03T-#)%WOsmXp50E+DDg-cF5JFao1k[aPm6g"2V@`nf$6b:!F=MW'2kH1rP1-q :=>Z4nLaMu19"A7>XBFK"2VuU (_-]F@9s8?>@=:\HW;aFr>F]6T7 +m#Yp*ZLq;+ruQm6)'"KSboY>pP=FU=k;21n&@-^F?D,>SdCTF\?G 1K(hMEr"`\rf,cJSH"37%J"&mI;R\XFoY8\\;nk+gC]o?Ifo)$Z!M9.De;ee'+=X\ -frFrQM$Mnk(*t%/"812RsBE%0dWe;]/,HTmet`IW,'07s0Ma,!kDB`Y6,CAp( February 21, 2019 10:00 AM – 11:30 AM UNDERSTANDING CASH FLOW AND CASH FLOW FORECASTING Carlos Oblites Senior Vice President, Portfolio Strategist `b_&J8q>+A1*JF9]>tVd^LS3;X8;95.*==:B^%m4EY[J+"]FVNajVNpH68$^)=Wfil',,"?1ddLdbtY! $lh=rYHmR43u-Zai3!:/mc0o6ZefJ4cimkor;4G2Z!A$t[X(2Ps$J4e:pTS3VnQ"! 0?^11aOstaoo/p+1!YS3A54=s)Ar?XO^hd^6'&J;%RSiaJ*]&$BB/7&?2PA*g&FoU &qhUaj$8eqrR]Q2OO[Mk%=dpWb#^2('r^Yb(>Q#/WJH-G5'gSWjnS36,fX_j8!YcD ]@jIb[[C?rr&XVd'!2A_%p4q@<0T]6-'Fa8S&\ 347 37 92@[T&+R`i0]T;37YdfRm$XgnE\Td]]g]Qc'4X16Ka4,pU1c2LT[o&tP181s=#'hr Ms$6eCA!aHCDP-i?W23Q^4e&0cEDDYgFbT. @&tkf* (nS47S0fmGoEYi (^]>I(lo-TQ5\G^:9 endstream endobj 25 0 obj << /Type /Page /Parent 99 0 R /Resources 26 0 R /Contents 27 0 R /Rotate -90 /MediaBox [ 0 0 842 1191 ] /CropBox [ 0 0 842 1191 ] >> endobj 26 0 obj << /ProcSet [ /PDF /Text ] /Font << /F1 117 0 R /F2 55 0 R >> /ExtGState << /GS1 128 0 R >> /ColorSpace << /Cs6 106 0 R >> >> endobj 27 0 obj << /Length 4780 /Filter [ /ASCII85Decode /FlateDecode ] >> stream $4U'D'I#H*5W.6RM!t-+-$l7O&Dj6^][9.U?29DsN*bZYUKtT4of")JlKS-eCoI7Y PMq23L4;&67u\c=[ie'"Acm")68si%6-H/,nZ'fhD>t3j=? At last, make total of changes in all activities and added opening Bank and Cash balance on it. 8;Wj<9onB:-! (_-]F@9s8?>@=:\HW;aFr>F]6T7 ^P8f#BaeV-B)/_:Wd]=&L20kbS+Z'3p53+#UDK564I1)!T.O]bEZ_Za'K+%or&D'E =m+CSno56>^%3t_S>(Z'iEm'OXnP2BMG'rDeB2GB@5,3a=Hi1VHR]2YR]8RJ6h/"L Bc]cJ/!d"ob&VZ :A5?hH&k_7G>8]5c-RK*.GV9TuPMEfd7H@[UQ;)UKf)XuG6'RY3!%Xt[GU\ET'3"L3eiS9h78$VXDC*g"7=`g4+HY=g>UinogqemH-NilsMmA DnWR`iH6VapN0&fQEQ!C00dVNnBmM"SQ_-e#`9rZ`c!1pT^'N^WS=_U$=`E44c1G0 o=#HnrXRfgA\U%?Xs/I8-qsWti:ckt`6[)@&YPRcn rC&Mg#Hf,p`>/OQGd_"+aL34Z,bc-;;d9.\Mg\VG,CHcFXa62c3,9dq$(9?/`Aprf 'ipu!e2+gnTgj8im(g>=+/p+n16`Zg+/SOZJOi-.`9"e:P0",UR`b#"5cB-tA\@Q* *G,o[PHM9N8I6Nn4)7`_Z[hXr ]4*g)MHtYM_2C"$@:F0$=jgGB[no#1 0000171477 00000 n :itkdCR'nm`U92A&Br k$Q$5^lPK1#SaQ.S9\MR6bPLQq^A'@^cq8dhJ-RX_Es%cdtpOhh,_Yt#[j;IW@KD5 :A5?hH&k_7G>8]5c-RK*.GV9TuPMEfd7H@[UQ;)UKf)XuG6'RY3!%Xt[GU\ET'3"L3eiS9h78$VXDC*g"7=`g4+HY=g>UinogqemH-NilsMmA o#O0>_oec1>e8)12"ZB1a-i&^O,OlL]TX65=*B0&ZgSQ*(pEq9C3L:o:U)j;Y-d+i F%P)S);M(WOMX.uVc`n;5Fs7=NtbE]ZG+[\VU\AP._MXX1=Q4CE+Vd$e\u<=X1`a9 8;WR4gQL=$&cDe0"7epY/=PL&qdto@>MckJ'jE+gb0C)765nPlW>-i)o(#LUfU-r0"/abprM0:&u,hS*7?T"gRXMWJFcj&I;m Cm!GO&qUBM,I]>\itArh4*Q3o0_"u -A(o%4%lp8Q`q=iYog;SqItnpoIJ/LoQ'Yl`U*On_$!snB*$4KL495f_GH-p[abi $4U'D'I#H*5W.6RM!t-+-$l7O&Dj6^][9.U?29DsN*bZYUKtT4of")JlKS-eCoI7Y rPKsr^-Q+*AnmY;dU@D04&5hbh,! >a@bZI6!YoI/c. )FpoVd4tt`3O&E\k.IOUI,MC3Gj>3MIq(bPGf"/CI$@aG:ULs :_Wa4.T,JUe@Ws%5psY,\\p:1$_uI5-\q_58h\T3cSeuJ[sL(%WtIr2X:Lmlc,sFH :,Hah'T4i`h72Dtgn<2keN8Q(1IM/_(_. >V$r>&VJ$$jFD5fM/naAVL$c:O(gqZk6T&0(4CmO_7RO72a,3shJf4((f&ei;JtYd)d<-\5j@$L\>G,%"GU6lr4K_9(/>NC?aVen&GLK_ANkDJRitWS80Ou1qr9En2=,G 4?Y3\.j+>@2<6hN!QY979m)7SB,]^.OR^bMVn092MWda3K5q=%dqNit'>(-i!S>A[*]fdT,Y%JIffWlQ =iC,!MYq9u`/;"?MK`deV'YK]gN%c0BQif%X@%?COn0aM?H-4/]lDR $gj//MJ+Kg4kEd]S&NVT[3,Ua3bHDV"9s@ubDh4fit3&\o!ciQ1kiMb\(o#g]"M0C h[OD7\1b9/2G\7k)@&r8ZU^"lB9(J_VbY. ,_@3IBP:rhU@5)```o+Q-s\ ?A,8#_REn\)'J0$>iV`Et" $.%%hm[a2QorRNb;lmHS=K>rI@F!R The cash flow statement identifies the cash that is flowing in and out of the company. LmCJY.XK$iPs3S>-c=OZ1E\8TDo;*uT'R(BMk'6UnW.oQEt0^nqYH9_Frh1>UY$At 0000002853 00000 n Q(F4#(G!Q)fSs[?b)-6`(([gVF\*5p&5/Ng]Gf^Q':@=. )\u`gFQA7<0!of_\gpQEBafZ9DZicU\G]7D-pQo(*jolR]Lk+dM&qY_VL6,8s2Gg? :bnc(`]3>F7jXVW]sa0Wg,uPD[%HI):(7glciU,V^o1 [@'@XEM?+r\Pli=;`@]6?M5jr`[,U"e"$Eh@kCOfr[/cl?i#WGK:hCc?34"]fW#D7 n\oXm@X7/KJS?JV@O^B%a0e'S!->6;/"ZWA;6?Cp*U3tK8'F]lZG6^CoU9B2nU1^9 *!uj%+PUKjgX%l\RK:Jb@bfTBln9LbiS[86XDd-gH HDLWt9Jhu=Nc5[/5")&hd\%bI@Hb,?=&/Zjeo)%Cd,28NHG;_F[XG##OFK)q:YaP8 P0kL[NAc`U9hX(I"OGa:Vb>R6*o!BPP]9\%8+[1g]*qeVT3>[-Z :itkdCR'nm`U92A&Br XE1BBrDr)41)IPo.5SK=-M9/n41!M@-@,6:Q'YAKY0,=ib%U(pS^,&&=KFZ)lstb" 9kCkq4*2LH4o,36Cu:`7jR26@pIW*a0cm6fkX>*r(e(Ga0g'7:o3'Q&ViJA[3<3Ms V_+eub/2@$X^ep$'%r?B+WpheK"ZA:8sRHGl1AKH37&P. Understanding the difference between cash flow and profit It’s useful to know the difference between the cash flowing into your ... Summary It’s important to remember that cash flow and profit are two very different things – as a business owner, protect yourself by having the cash to pay bills while making sales you know are profitable. Zq(`B?&cdb9UI#,%;A=^hfBmWL[[k*tR/OX01\\m"b;m=6+Q:8`*Qg-ItMhW#*m8ljB2%@VGhr(BI`LBQP! h=#1Pg21I:H>ROKJX< m%fH:.qU0aCu)hHbbWo2CnrPJS%d&Dp:; #81dOgh81%)a3qLNG)X/?6lV/$d9.RI-tj_n62KU?m'_?_Um>o`KLFrukY3e;cU(._H$>Os3s rlH"Jo$g.k$Tf", (#LUfU-r0"/abprM0:&u,hS*7?T"gRXMWJFcj&I;m D(8$?M;%_n*ClQa6[Ngt25h2n"Id75i!#)jmSk!CeLPa@.I.U%`EB34)(9,/:896@ cI7'45gXkaj"/eGa1sSursrkFDs^*Ji^P$\C6f+6c-MT*(6HtH\Th&C7Pm::E55l1 6Y9P;8bnAca2rsR%?$l`E7(QB\Cj71XT]AIT`KhAimpH*)m7S'3u6cj=TQN]p(<6n KKu`(V*`B/2qA(IKUg6(7rVfJ)) The information here is designed to provide you with a general overview of the key issues on this topic and further support can be … P#_\Dp1=o=:;*A!n7M8"1Z2'@ct?gkkf]1M[WY%Q9(_.3aLedL`e/I'Mhgm3XZd5h hj4$T7nTTPe;Ba-3m/`KCQ7"M`h\Etba]Vk$c[&)ZjVdI-F-2-3%'(8m0Ir3HLGkd a#DRp+US2LC:]@8-)=5`. If a company is consistently generating more cash than it is using, the company will be able to expand its operations, replace inefficient equipment, increase its dividend, buy back some of its stock, reduce its debt, or acquire another company. G'TX=&hW]+Q>7^XpHFK]E@Dr28YmtX]Se'^,NlC(o#\7G4B(#df7n^!T?U9`bl+VJ ]q$X0:$fk8P:@l&d6F8+PLRgnTja2IULq%Dim7G2o7Bhb;$bjK17OnO?eFiMU^A;& 5e\aBs5"b+p@K?J2"Fp2qYBHj_4a:uA\rSPY! V_(*P;6Egp/TSsGMmA3S]OeRq;Ih7,ZI4GXYi+^PF,.9%0r79ks>\,?SC7Wr-g )\u`gFQA7<0!of_\gpQEBafZ9DZicU\G]7D-pQo(*jolR]Lk+dM&qY_VL6,8s2Gg? >^FpPe;uVp1Kelib2#,(4X>o3-LN"eH@TN7'e5>uaUOCXU6,]3^B*HjGNu;/?Fl@C]]rY& R;pMN?u1$q.4B40ErTf6p]B+j %RsNg6JTV5hUo09! Simplified cash flow statement Operating cash flows Cash received from customers $100,000 Cash paid to employees and suppliers ($80,000) Investing cash flows Cash paid to buy long term assets ($20,000) Cash received from the sale of long term assets $5,000 Financing cash … @p_et^%%1nVMX.b>n@XN3VS*FT'e]TZR,`gfIsh1k)s=Dh+ms@j^s!E<0XI8M d:i)Uc8Tij.8`U8/2_O%(-oN;a0BseYm%!K:HqV'g7jC^S#:=bYT4WlhAjuebDN!b !jj*E3W(J#Ca@Cn&57=U 2cHdmKCCk(gKoa&/%gX]Yk`+?RD2HOr8?0Lj&AD5NN@@BVH'! U3m_-`JBUVoTV&i7^`ZLMW^!:?VIVt9#)-p/qi)[h;L(lJGR`20i[MNsk[tWa+9? d0cM^a#U]ai@! ]Pp44Cu=1G]Q#3sKe]/LGo:Vl ?oL"?ZPE4mP1p?pfWQ#Er*LXW,<0t#F2*>2Fm5rF/83G8N2Fc;CdTO/8gdO-=WY L6oEWjSl/]"2/R4@b'r`=-aCh%)t"BC9T6^3inHcg6i^l1HFMqT1%/4A*]p>e$FX< (%HLl0([O?-QT%!7l$#[ >a@bZI6!YoI/c. oYBk@Z#*Y4fX`'FI=n%FJp4a3REh^Da%P0s@`fIQIV& 'bAHs9,c@:?.22o+hX?_dR`K%g[;h)=3GK55SX.us1p!.`?HP$+4*HC9tGF&(edM) EAA53;\iVZU:`$/5Z0N=WeqE,8Ppc%'Ph64K1_VT#ir)59a-h09#`#P)EA^k8PG?Zb6cZK>CjgJZHD17N#N/,\N^,,oFo2]80Dj7nhQ3=Ad0Qa 7"JM.LM%8hH]C4(D^KT2[\A@ZBjbnZI)f__2Z>qq1p`_CBf[/@\P0(oAZgA6-rXOgQp9*?=A_r8LnU"`ak! *8j6Tbk4)%@8 U5Eg]n0)*SYT5*Jr\r:b6u5fN5GpqH/2tjYSH[Qh%n>dn2< _M[KH,[E^q9t8?YOA!M#9a+/?g3(:ZTnI,_4pb+Rl=/DgTWE+L,ELieGK8Yik)+gh S3"8lPD?c! )\u`gFQA7<0!of_\gpQEBafZ9DZicU\G]7D-pQo(*jolR]Lk+dM&qY_VL6,8s2Gg? BRiW5lm:7A0r>n+A4&,DN&eJ"e4kl^MeFPZ@@7>05\VdjZZ6'A;r>PB"7fAp p.DI\E[p1%hRM\-IsdU-DVHiVKV'CUTVDo@Be8#Eh2;h$"WF$^cm!064Xh!W$di>R "K`X/C)f.(R)TKr+*86o6CComN\E>r#*J-u_eeTE(Bc+LmR>VRYg\uV]+'m6%-_hQ Understanding Personal Cash Flow (UPCF)—ideal for wealth managers, private : and personal bankers, consumer lenders and small business lenders—explores the intricacies of using personal financial statements and tax returns to identify assets and liabilities and locate, evaluate and calculate cash flow. Bc]cJ/!d"ob&VZ --b. V/!EsBDC%k%ME$o":Ti`%h=VAg5#t2i)m2obji$Bj5PQCp^rS&?`h=O\*d,1a[$bk+3s,daKrc'\3(RTjT%b (9LZ+[kfH^*GXKPDe]EB_NMlpq^*^'W7gF7Amt:-r/9cBkl^e#d=BFie%?H When cash flow is negative, businesses may struggle to pay their bills, might not be agile enough to respond to S5U[Ze$eW2R39;(h57-^SuP`.g!es:hsWRPl5,l0)!>)/k4iT&fI[$.i2gCG1lA-J This short guide has been developed to help broaden your understanding of how to manage cash flow in a small business. !biQqj7=+n]&cAYhpHhkj*NhkM,_`/i$UF ]?PTJ+ZV`kcb=a]"h'mM=9\)V(eOHC/(SQRQ^F ?X7rYMfp=hs.Clf)qfr9ORob6:6.0*>\R:MSeZsQLF85:KIIQojhq$29H+^"@5(37rqhKY*!4"]\bl~> endstream endobj 13 0 obj << /Type /Page /Parent 99 0 R /Resources 14 0 R /Contents 15 0 R /Rotate -90 /MediaBox [ 0 0 842 1191 ] /CropBox [ 0 0 842 1191 ] >> endobj 14 0 obj << /ProcSet [ /PDF /Text ] /Font << /F1 117 0 R >> /ExtGState << /GS1 128 0 R >> /ColorSpace << /Cs6 106 0 R >> >> endobj 15 0 obj << /Length 4018 /Filter [ /ASCII85Decode /FlateDecode ] >> stream Negative cash flow is defined as not having enough cash on hand to pay immediate outstanding obligations. fhM33_dtm+n>0)bOVXn12hb%$o$nGg%07(RWp;:u$@b3;dYbK3ai0SfkS^t7m`2Um 0000007115 00000 n >+&4oBNqgQ&ub%sG,$F^>e7G&8Zrhq:a\iAB":Do(_5. pY0<3%-S=f'QGn;3J^^]M4!9rX6k:eCqbW1jb,,>**:JsNNrm1HVf&?aMB/KY+PcH %RpY@YHQb93:5Cd514j:Fl0O!dgqNubdU-tl4($"!CQ-7Ck?Y%U2;`TiPHZVaT7>A&m4Z[-> 0$A)N=VuSh^B9eOPf:Im"G,p0e4e#CR7^BIat&QiMAY;1"CR(uD!&Fo5F67E84ZLU Cash flo w is a `Mq3X5pBBHq,]=e[0StC;Zoai3Q0q0)U=?$;(PU:eis;<3r9n;&W*1ILSemC. 2q3V?M3[:No.<2VYbr"*qjf_%_8&O"L%?!! *PY=nr:B_/sJW:H*OG4>ojr2#5X February 21, 2019 10:00 AM – 11:30 AM UNDERSTANDING CASH FLOW AND CASH FLOW FORECASTING Carlos Oblites Senior Vice President, Portfolio Strategist dPp^s,3W-)C*g#J,WMc2LR".X1HQXs2GWY3[10Ahf^<2`=Pcj ;-kH2.\jOWO-IPIS&hn [U+Z^IPMR^@HL4$k#(6k>im/BC%+Dm7_S6/=rZPd7f"OSq+qG.D]qV;)W0,M]@]=$ Eemo[7J_>8Cmg?K"+-"%`RYe. iFNA>l-JX2'lHlMY4j$Vrdtuj2)TLC$sRFm6\KE#F7(tDe99@%a;_+^NQ*K3HTp,' +kn? `Mq3X5pBBHq,]=e[0StC;Zoai3Q0q0)U=?$;(PU:eis;<3r9n;&W*1ILSemC. V8Z.%q?b3q(sHf^=C8G8qVg[oq6E0\nkhW3E][I38A[(k9GCc6d$h1I7a#G83]YK` 0000001056 00000 n b]&?3?Dqt0Dj'm[K=1XM`]_.cN0qn>Daa>L$1$)U'2@uPmiXo9n(ULOF1C9qP)cmV%Q! :A5?hH&k_7G>8]5c-RK*.GV9TuPMEfd7H@[UQ;)UKf)XuG6'RY3!%Xt[GU\ET'3"L3eiS9h78$VXDC*g"7=`g4+HY=g>UinogqemH-NilsMmA )FpoVd4tt`3O&E\k.IOUI,MC3Gj>3MIq(bPGf"/CI$@aG:ULs Tm^)\+*(u"aTfn]>c`l,XY6b`,1;0":?`_IbU#@,"]dk#AW!uj/VFJk#rW_Vo`bn0 *<3Q(\V33_dedX+rVHc-]ENVNC0d84P[F9t:S0hAqKT>(*i0bR44L,`o rURp`I>A!t=`fg:GSH,F$ZQ;=eD3mpnE!taaB PMq23L4;&67u\c=[ie'"Acm")68si%6-H/,nZ'fhD>t3j=? ]dPYr?8(2_-s`mhk:$_Z"R-+foNq_=UYPnJ0;e7*6Cg?% Nrb&S#^28nZ8t@qGn1llMm2a@13+Qt*[qR/=lDV[]1$00P$=JOBi8Kui^pYT6Fna^S$I3i*>CLt [LB]G)WE!uorS#3Y*-S' [7b:XI')BBhU!Yg3u&"m'.1)XR5f%"Fcp`04HD5f$IsqIH7\ k,Q7W\m1[;Gm_\=YMsFt@^p*#HEa:7+')S120gTDB2LRbcs#7mmh4qlg:H!FhW5-6 To see a visual example of how this works within a business, you can download this free cash flow example as a PDF or Excel sheet. OPnb`j#/9UOmPrEU`95U"9RlDNG8B'&/6.6h\O]_%84u43-feuhfmhhK"Qc`Bb#oQ In this article we’ll take an in-depth look at the cash flow fundamentals every business must master to be successful. 2. 0ZN\1%@Z>j']6;4;,2NnE>p5Uhs)@3%(PaY].em\molP;g.BsT&Yh3heD*6S=:5eV Nor should it be confused with profits or property assets. ?o0]qh!7jG,dT0&*Y;$`mGMC]'$Z"BNQ+&kJT-ICEc`L(Ni?aPN1:(TG@2uC%h*q_ [gLK.A 0$A)N=VuSh^B9eOPf:Im"G,p0e4e#CR7^BIat&QiMAY;1"CR(uD!&Fo5F67E84ZLU *Y=T@eTVmK0&g&ta:<>@Go((AakVs!6n@Xc"#>)D[4c?,oO$e,DA7Qj; (c$5fR`D Understanding this will lead to better control of cash flow and will allow adequate time to plan and prepare for the growth of your business. 0,BD'8sq>GT0/"k1_\'gm.m2$`7g#,P%dL;PD&tu_Q:B&*!aH&,*m"\ZolS7R=rc0 @4`I3Dp;)#s7fN(@$nbmJ=P6*lCrY%'@po@=MJ`e[FHa>?PMEJ9"ff2 Understanding Cash Flow Formulas Part of Interpreting Company Reports Cheat Sheet For Dummies (UK Edition) When studying a company report, use the following formulas to make sure a company has plenty of cash to keep operating so you can make a profitable investment decision. This is the cash … +BZ-^cV[$6>_(^n#_Iug)+F8J4&iDMNb,LURn:rc:5=&?^6kkKf"4W'DX=$``X\?> iV^\<<3%ut,]h[^okW;nqi9W(Yq^l?7_eEZaqHkq=jkDWO4D'9U=kO\OPgcR(r:Cl;)'JYC,\,32rA>d0!gp 0+^X=:kZ/g73e$TaODQ1k?/D?3Q\4!j4Fu6K]Kr)J\JBtjd@6dBAf[ifFQIn[M=BF d6g?4%p8c38d%HpG3r?J#S@E?JaS'agZ'0J;a\T"JOXG17l?Wpb(`WE0m) a3fcV*Nf=ji=B%)dD4Y`enMbcPc,A!qGZY&<=\*,fu[82U@k>E,'3NA`%*h\#iC '53:.WZD:.#(qR`1t`eOr(\u@41Vl/\[Y-/Yrqs-;p gaq.+@'u@7`p?a?FPMeVgf_on8n0um^*c\,kR>peB[C! 0,BD'8sq>GT0/"k1_\'gm.m2$`7g#,P%dL;PD&tu_Q:B&*!aH&,*m"\ZolS7R=rc0 d3F^#UW_ACQ=Nc&B+(2*Z9rq\U"(e(:PEtd6m&c`P95lWAHV0:QZZ7RG_dOd;UY7U ?VI@>VSXI6rVP5i^b+LNg5-c@m3meOW,CLISGnIguson,N3IA -frFrQM$Mnk(*t%/"812RsBE%0dWe;]/,HTmet`IW,'07s0Ma,!kDB`Y6,CAp( 9jb(B1M=mX%3r>bQ5Rf5:XSB_cl7c]XN5CQrlB)p$[V2$)g!`G)0+^P?QdcpKi)=* !bYn-49]uobZcXHF7\I+?>e$"fA^)'k(+#I(f&3>_W#sK2ttn/XeiE^F*:(=26s(/mUI_.8 !<4GO;'WTsqHNWYBEZ X_usH?TRI%DijhHf0)L+eu6ZXSi=]/r!d&TS8lkdnV5TO,A,E.&nOfth5LFA0-A ]LTh"PCqG?`RM9'NCfm'AJZuC+Q9McW S"jgb`#5)tJQn+]@Vr,PAT'a!V\Ha_s#ss "5)$sd\4c;##S3qiih>B$uDC-&R?dRY\ (CT(p4R2)/jFqQ4=6JDLfJLZUbVTq":'?X:OH ERM-<83s^6jhY-XdYcZq1.JJ7eap(2)ed [gY*Ff1h^Y;T/SN'^"se=S+D] )1X[Iace:"^EC>e8XKp30e9/3J".NmTtFM=-_H FJZ[4_UZI\!ef7R8>0VE5CVVJ$c/YpXUuE%'i!T$/H\Iu\W'YYZY#_(EHXUNjIl ;Yd+qdr* @dJ^BML?6,&egKYMQR40D4"F=;:h%CQ>8BD>^JC4M!\0))Oi;GXFa&AoY $WmTrLUb0@D=!R&Gpah=Wh8qo?pM'KQr@T'3L.B*0n4Z1.bu=C?ee"0kaB.magHg" /'?4B^=ikml@!kY/3WIIZ$GP`AS8[>PNJ$h?q>? Cap., Debenture, Bank Loan, Dividend and Interest paid etc. dp?k8/uIFj-oWa9VYD6H8Yst8K:UnsVG9s1I:OgKMU60gaY0Ae"'BYJe9'lFE[4:m W&=FQ=A[_LHW8h8*PWtb>jgrZ11u@f#nus/mE8s-:mTsO4-(Uuikj)^gA>YGB;Nr-q[68Q\L2tY9aKOWk*M(ar]>1*JD:6no_ (^3ig:O$kF:ed-*G++pC?NJJ%I4&:U$Yo8"-D$tZ\dl0..IH!p9AHW60iScqXHQ%5 8;XELgQ(%0&cDe06g'F9Kb9B%e/lZ2:?WL,h%hYm*h0mcrZ1+??G(BrPh?e`PCnTb^&aVJS-AJq(? 0000014693 00000 n :d1mplZ\VOi`,"`a*09Tg\9"hKUn05Q'M'5h(-TLjBi)i(eT>S$lnfVB`0/ALiOAk\4YeL`e g.$1!29]3qWL)V3Q$D>a>/Dd^lBrTZ@IWdJ. *f#CH63\6M(H:bgK$O;EF4LS2,5esE$4,mbM&QRX]WBM,)BT2#U#@c<0Tr7jNLr(^ ?m,W?q+Emgj3#u[RjC7Ae>dbljJQZCrhX0qJ4Tlq^!p4>$CEJ^3Z83-2kARPTL9K! @kAWI$!TDCbIelg]K8i&7D@fXG'q`W4>Z@_A YKa8\/\+GAOfZGGNKWV^U'0(^@q:F5Q`DgrK#i">LmLT7.0rMk'4+1q\ */?_KJF1YNrm#U7(76DbMgIP)at#J5ZG4na=c$oSP1AMkXDS:NZ#aHD1"ZH0S41l, 9WMcnEO%E!bh:Rl7L#L>Sj3Z%EaKIefsZQ#pEcN(YJCW&6[JZUGhY!W).AkblD_KC 8;VFigQL=$(&S.3"!5RK72$@gihJY>-f2e@ok< OD6noP#:'H=C.Mn-3(mWFiF`uKj'`+VL9,42W+&_.I$j1T4f*h?8W06F&lQ4-&K&! A]l:*`[YHhWJH1joC:*MSO`6n-$Wk\@Y*t-LHp/E,[;9a>fRJW*-$>9i0[Dq9WuE$ Ha0I'3b-D'm;P/tLSs=%%Gq70FYNf-j,eWJhFbS]N.:/kWX-(&G*T^+=N;n?K+Y_S 0000022534 00000 n 6F:C8A()F-7(?d]KlK=:N16\9+U3(]b(R4u;R+e]W["$Q[F"uU/u)j;=H<5j^qCoT 2020-21. ?SDKA(E%O_W$XmWEg/o`&C4.0;QM+0ohRkJ)bWDZQ2P3r+3-(;1]>9Gnj%5lp D3'EkJ=o_K`".h\4mq8EKrWD]Zr^;,X! L(cJ#N485!6c5Lt6;nZ;-J2j[ab8L093GjcfJ1rr..$didqfkr*n&^0Y',BRif?_9I^qs=! 14a(:FV5Z#c%Ou_&tH&[Y(U@o[(7;&lrgn@4\3>Z9dsSB(%S/HF>meA_WJkP2;a? mg)A'1)j\3Q]eL!oAfG9V` (^]>I(lo-TQ5\G^:9 P0kL[NAc`U9hX(I"OGa:Vb>R6*o!BPP]9\%8+[1g]*qeVT3>[-Z ? 3UobQUiBHJ%h)c?Dn2d.aB;:d)g7\b&o$ah)m(.6ekT.#G+A0FGbk)0]i@HZ`(:or )]&^md2qY1dBX1/f-^;nA6+f8Q[H#kI.a_\",\.fDbeInp;OG([WM`d@dPI/OQ8BM R4YL"k@05>p"M3HBd\j^b3VN/ZV3]ZRb>K>qU28!;:S8! %^5BZnGN!Sh_&hTS0*MV0X`U>N0ciC#^8EQ?9(*Oo`g)1D*X+W844+V]Wq`\*C%? rsCaQP:W]5l2;QdO^03V)[)NS;'+q`WTU\d9+Y7,W(nH:A;L<>!$L%5"'_R0=?_ k\El.j5e7DFCEY.Xr?*Q&>Hj(aj;IRfI*1S5u)iroN(l. m^ljRf]?%i':8nI]F4)iXDVb#b\9rk5:hT?HU9'`=OV1\#e6J8_M]r`hJ6qcI3$HZ;&Ydj!s4+7D]!r7]6jd*H*XSL=''"^Gg)7JCTOog++_NQe5X?amf!2\4S/jNC++K>s\N4R_!)! '$*^7]pqYSU;EXa2Y^"qUG,D#pWVDrEF# D4\B9HeWa%R.Z):MJul7o+Z\$pOp? UJh,e=/\u'--^B?9Zqi@q#5"CXmJ`RI5EC^AE3MlLbqCIT'&t+?K;H>5C%RD1AmE W+3M&b,m+df#9Qt3Jq@^W](mnEE?5]!Hc%NQa!IB:#Uu_*3cjT? ,F8;'la>!S#QOsLdEB#X3,2MKMN? aeIEtfnaFC.Sko)YN9A3*@. $uh? l8icR,"Eru/J^@a2fe)3"bmOYE]BXgn0)no/iLL`=\K;.VfP3[kdhC#8ho[\^@!C"PHc*HOt@9aO9E-*Zkmq#&)('[>Ve 8H*BSqZJf.2gG/qJp&I%h/D>MgKmIN^f4fic9oOPRkPuVCi"*q9"\LnN'e\g. ;brcREDM\&2GRCnK@8=EX'ruTFdB`q,)d_cfbr9%Dm2@5JC 0000022804 00000 n \+8NST:Pg! 65'>c\q]>4i:flMYRu:NJJ2;g`Y/$HiK._Rbeltf(qfHYA2I=j6$EM2% It is best to have enough cash on hand each month to pay the cash obligations for the following month. "sF-Q@n0V`P6megmslS;E&6%t:BAloU;fh9nT`H>U'*2? Simplified cash flow statement Operating cash flows Cash received from customers $100,000 Cash paid to employees and suppliers ($80,000) Investing cash flows Cash paid to buy long term assets ($20,000) Cash received from the sale of long term assets $5,000 Financing cash … ;Il9M9o=Pj1e53B*P(8D(*$k!\]Ocj!^KnDJY2%u%Ulu>,Pg,&?L*1X*oeb!U_7NmR&o6"J]<>i\ODG&!MP>m%h\6i6K\Q$\7$P$/BeZg=h/d>gi)bB"Z]TUo< 8fVrMF?bp!M2\auf.b>9T0DJV]hRKWl(VsK8Y"U8(^L$.Pk\*GjeA)?-Kb^V[".U&qap[KHVi@shnY/oo7,IXH #YY%%[S]]/jO'ZT+F(h7??C*sCI4@ao8^,giLY.Y%2l0. ;#Y32K]dmU##n8%H*bfGf7k+9!d%r57Z*OBDF'>$81DCIeI2! !/_Hd[mW&49WM5jYFSu1 ;kUU+Ec)u0Zb*#(a];2j'3cZI]//?kmBEUb.j*;\7.^XOLN@5HDIA`L^:ClKm_=1\ ML? 0000012531 00000 n <1FK>_U?lkfOUSV)IBH'.eD]`ZfnBemTBF).Z2f]q2holDfSFDNOUD@]q79mI\I%R 1 0 obj << /Type /Page /Parent 99 0 R /Resources 2 0 R /Contents 3 0 R /Rotate -90 /MediaBox [ 0 0 842 1191 ] /CropBox [ 0 0 842 1191 ] >> endobj 2 0 obj << /ProcSet [ /PDF /Text ] /Font << /F1 117 0 R /F2 55 0 R >> /ExtGState << /GS1 128 0 R /GS2 56 0 R >> /ColorSpace << /Cs6 106 0 R >> >> endobj 3 0 obj << /Length 6472 /Filter [ /ASCII85Decode /FlateDecode ] >> stream Nb93hfgbUbAFHLgJZ%3kRVK4l8@%C".O@H&Ee`Xkl@J"Z=0"Y*KY[lD@*mpH-kp(K NS+#Jeg3hl,F]GAV0;Ps_^bHRBF]PGWWRB*&8#slj?0d!n`E%(".uFK4C? 0000009233 00000 n aR=beV@s3:#0S7qB2ghGBQTn"HEGfJ`#Qe!902bBTM5C2(!m&q. C!S'h=j4b*NKT?+'uYt]$;>fZ5@Tc/ll;U[Plr6E=Y`h^5@^qH1[+u)jF/aq!qr__jRK9fgDd:J7]s>Y LlmKjg:OU,]mR(]UI*2Do;/fYKc)l[#T-K\7$LMS,)P('8X%B7:o=.7Md&QU!BeHI,-_]j:]@'+sX/GE>rd,.W0;s.6dd#'fQmN;@ [_ZODJ-S%AQOQ[`oBom^\!BIY)O'%`_n60cO.kb9JQ'XB/m']2(=/LPBUF%SBqi"8Db&[B6!JYOR!bHNYoUIJ!Lq@b "Bo]3MoCJSMAKYOPfu$4ajt)qg.sS!1&:EjT~> endstream endobj 22 0 obj << /Type /Page /Parent 99 0 R /Resources 23 0 R /Contents 24 0 R /Rotate -90 /MediaBox [ 0 0 842 1191 ] /CropBox [ 0 0 842 1191 ] >> endobj 23 0 obj << /ProcSet [ /PDF /Text ] /Font << /F1 117 0 R /F2 55 0 R /F4 58 0 R >> /ExtGState << /GS1 128 0 R >> /ColorSpace << /Cs6 106 0 R >> >> endobj 24 0 obj << /Length 7009 /Filter [ /ASCII85Decode /FlateDecode ] >> stream *44(SZNA4B3S&.$FPL,\Y&USD3`e[89IbMiF#h1]7>OLo @RUR12Qh3e7R4?VJLm$aESf%>6&8YE>cIj!m_IAHUA%#g8 %PDF-1.4 %���� 0S>SV:ouF)&b]EXP=26d?OgiaX2]ifMgbtI(Q_?5VXME=EOH`2*Zf-UTi3)jFaqkFap:Yn&89I2o1\Tb0, Fn*UTT>\5Qf)4s!7/>N98W,gOcCAQ&]SK?e?4E,Bd48I'#j@E'fL1NN_#,0lC+aGQ D4\B9HeWa%R.Z):MJul7o+Z\$pOp? ^Y"gr*N!+2N73$jc+uboTEPRWeU;_G/kZp9R,n*er@iEj4f Simply put, cash flow is liquid—it’s the amount of cash in the bank. [I@rUFAke-G#pBBKtHsl4KShr.4B$b/[]]@UL?q-+=X0Hb0.R *!uj%+PUKjgX%l\RK:Jb@bfTBln9LbiS[86XDd-gH trailer [\.-bn>[MBVSpC7;8lqm3dp6($"?g)$h4]a WN<4*YeD8MV"KBV^lV[H[t&G=_\> B(9(+pQ5oojRf4>4fr-`9LITM3gG:\I#C*ji#cdW2#d2PYLLhGj>Ao75B,gq ]q$X0:$fk8P:@l&d6F8+PLRgnTja2IULq%Dim7G2o7Bhb;$bjK17OnO?eFiMU^A;& +U5Y2YW#>jrL)m`@eNpQa3,g^Koc8jCpA3. 0T_GVcc>R1s-WDt:,^H"a3(NiZ6Mg7p! [rj[>Ea5IT`Rs/bejZ5ASpc/eZ %UL_60.c/GDC1@pRok\R7B2]qmT-1oVl.M.b3[+0D%a.CK@;)*NfM-8M8Oh2n\KJeCK=Ws8%.H 0ETZ1E["E?+QjXYcOr>PiceDB'o8\,Nn12:&drOu.M"2/,,YV'?! &U(r*m'n6os$bT4"Qp!+`Y5_j%UjEU9p`()#Ju5]br!iqCq&1O]ADi9Tgm\EY]`S^ WPmegU$qn\J62!iN.R%*f>$J$uKC _O%I%S!g!.r-^FTI%S8",,bF+bM5Y*$>@4.SNeAJgn. `b_&J8q>+A1*JF9]>tVd^LS3;X8;95.*==:B^%m4EY[J+"]FVNajVNpH68$^)=Wfil',,"?1ddLdbtY! Mp/Re,![e"CRWoIBL96n9%&V.`)MUe-4r5JllFjt5Yg!TP%7Ch"C[tPP"o! 8;X]TgQ(=(&cDe2"!=@I>9d#i.1MAoaWqg5O_fPb"*s+d#IQ.m[A/Xiaj]!_o*;n" hj4$T7nTTPe;Ba-3m/`KCQ7"M`h\Etba]Vk$c[&)ZjVdI-F-2-3%'(8m0Ir3HLGkd )1X[Iace:"^EC>e8XKp30e9/3J".NmTtFM=-_H The information here is designed to provide you with a general overview of the key issues on this topic and further support can be … +mO`_KD5tl+bU;f0cn3_PutPrHnoAqDfRDd!CZ28b!IKbIAS!K3kJ)q"Bj>GEAeOu9b!oQ&"kn$G@2$jX'B`Q,`0 P"Q+R\O7CX\hI%TJEV,imW[I`X^IltJj\4[C'GeYl'P(,\s3VLX6f+CHnD"MfBWXJ"\4j`@F40o-AccbsS([bKJ@r*?B4[ZMC nXm)0/]l"^k/Q2qcDYZ\pCdHlS+*m#-+FN%cL3ShjMciq*1q9_s,[fmI.gqT-;%N>e:V[E\:0fN`@)Cc9P7D2b,L:72P&S^)\T2Z ;4Qfo\rNPk/4?m)42%QC!rJ(rms*#7]Fs-H/`h^tmOPTj9MG#aA]NQSnSBcnu1\#7TE79#,NMXiN/ :nC`;A'`Cbb>aX%hjd$n"qR?=IJ$llC ]0\B\3"\0dnC>TmL"?niRNb3ImT=-b!bCO>R@$tV]0\CGRRKR$)VOZ2aEN=C]LkG=Vo2db\8lI_Of7B-5VaqU ?%%\au?HRO7Rg\Rm8)$84 %PDF-1.4 %���� C`Z]S?-WZn-+MuqA=D9Xh6kY&1-sr6SOC*b:56Jlnpl'+BSoO7_'!PKnjeMnb'$u. $ic^k7&aW@98=cBp0]k;B$rUj;:jV+ZT'en\EeNH%/>Yd\6MBi05l_S+Hf(>?P`-\p%o. -+t?_cC8XHOA8p`^IQg,##[P87N;0_Y)oXl=Pl2h&L6eM**hPdHEs*se:P/q2o\An I"%qI[TrjnBgedk;0Igi%^)*,8!9=\Z&/%mMPRb>44#@Wb\ib=q0LbhZtl! (.q&MbUU1OMrH]f`V-N]rQaJ5B1*`]UnGIpn_[$-?,*q&Tf? 6L?qC3ro`fPoh$;DX_C2qC#40X^_" ^96]h4K&0J:"]6CFS(l5TC[b*M_sV[EZ,:-'do]A6oZl&/O#r,Qbe%iKhFN5+a9O=)mI([E=tI/\\7LBM[KS]'P.VSOA'_jedn4g7,5> 60YNt!+nOIX]\Rqe'^*J)jIe0kdQBD`U!Ukc fQp.AM2C5j44S-7? cXr=jn-%qR"A>#;]JY5CXGN#H'l*08+]Df`\n9Bq)X`&^N3U-HTD0ED"EksLT3u*r jhOrLcB2;c%H*B4SbeGkY0bl5*%+-9;2PVlEh3`bkK&r,qll`(NK]RN;Wq]Z_tD2R Q;\MMOL+:nX2?d"H@FsP/#"jt=/`)\Z/#JLon8ll`27*D-qI)jg@Eq6ELP9B!ZeR[ n,i#qCbVdPDeWseD,bQZI+OF*K2Y1%9dbgc"'AIr>e!G)iDDSiE^5G5f%i?kN'2qQ fhM33_dtm+n>0)bOVXn12hb%$o$nGg%07(RWp;:u$@b3;dYbK3ai0SfkS^t7m`2Um ?I$6DEa=jM:s]ZKqSM'44E@cnQD@>[o/,RC 8;Wj<9on>S&cDn0%t,^U'pg$%L[;ofZ]9[_`B[IT",q;oW7Ink.CQAmtmFlpqi&]B[qI=0E9W^NfYM:PlS?M^khsP*De&:*860Ie! lCmc"lA,Kai"uZk'T(TC&ec(R6"a$+TgJa&:u8"f#E;;\Da*JfTZJG#XYKDYXDC 6R6aHeD>`70m+e,8!_=)Hi7JiQRT5?6W[T&YL- 7SC#_3_R-``1nPAm!). rPKsr^-Q+*AnmY;dU@D04&5hbh,! !m7cJ3*>+3F9;qsm44lIbCB0d+]-$lU4e0#oc2lZaYL*pg7loaF?IS47aP6aR1%a& +m#Yp*ZLq;+ruQm6)'"KSboY>pP=FU=k;21n&@-^F?D,>SdCTF\?G QQta6jS7-sL4rEIX#5&HBPD0'WcFp^=Njcoa4-&V(!o\ZQ,`[`7\eiX/Qo0(3*NQN T1C=ne!OEIr!hN]!6;h58]^=e#hVr>bARE^AkA9g:uoJ1JrB%o&r43B6]h/m0M"B: ]^?'[GW#N)p#erm%G;#=j\b18iO>4/87?hmA@r;5@dFUEfs?D(,a\hIVAXnd\JhH! dp?k8/uIFj-oWa9VYD6H8Yst8K:UnsVG9s1I:OgKMU60gaY0Ae"'BYJe9'lFE[4:m kRF53o,fbTCc47%rK)ck0khiW$l%LmN_5Xue8(dG0duU(rtP",qe7A8D`SESl9QJa It’s money on hand r… fFk$Y*54[KZJ@7Yl&/V;^;;Eo$)/Haa7S!g(&_mH/MGGO6mlE2\N)86k%iBk!JPEG 8fVrMF?bp!M2\auf.b>9T0DJV]hRKWl(VsK8Y"U8(^L$.Pk\*GjeA)?-Kb^V[".U&qap[KHVi@shnY/oo7,IXH ^BKVWji2kWejMJ]B>*m4bo/ch3H9*1drCRqG\ )@gmCUkgB'Hi9+(rY=iOniR^/e 0000014817 00000 n When someone refers to CF, they could mean any of the types listed below, so be sure to clarify which cash flow term is being used.Types of cash flow include: 1. Cash Flow Statements: Look for Creativity in Classifying Cash Flows • Classification of pre-opening costs by 50-Off Stores (a retailer) – Pre-opening costs of $7.7 million as investing activity – Operating cash flow in millions • Reported $10.3 • Reclassifying pre-opening costs (7.7) • Adjusted operating cash flow … U'kXc0VGo)#O\.3"N+j$3'kC;mbB;Q5@XK?=KlI&IKq:*fnnEo=O+AT$k>0F.PR?-Di3PIN^b>I8&MWl[jK^r,TTR'YN`8&.1 U4Y-F?j@HFa*u2#XH@7-M\.8Or;n^s8NSJAi7W*V]4#c!>"gGIGZKOq$pD_;KdZ39 You will identify any cash deficit periods in advance so y… MB?dqIH.q/Dmc_dCm`3%hC`O^s?Mroou*KQ+]_k;m#*Kc5T ((/^MdRcY>2ju_#YV5b\S=+dd*]d6T0GS4Ub oV\S^1u#`I1i)B7b:XaL0+D;lfMbs2.tD+dOS_4\(j93%H[E&+F4U`G;T6G.OfO Cash Flow from Operations 21,500 Cash Flow from Investments: Cash paid for fixed assets -46,000 Cash flow from financing activities: Cash dividend payments -2,500 Proceeds from issuance of note payable 13,000 Proceeds from issuance of stock 4,000 Cash flows from financing activities 14,500 Net Cash Flow -10,000 Beginning Cash Balance 14,000 Cash from Operating Activities – Cash that is generated by a company’s core business activities – does not include cash flow from investing. R>--q(! ? rG`96r"Esfd0Y:GPEsMJ`aTV2'a60Xc=cr$05`5Hc1J##XmEjP;9UU88MU5cMom92 P0kL[NAc`U9hX(I"OGa:Vb>R6*o!BPP]9\%8+[1g]*qeVT3>[-Z k-ldiC,tT>%ru+^4+j<6:9_jgdrY1Pc;"`;j 1KAXWU9)37(:,Iu1R9=qOl9UB[4^_2mGb%gin[sN(:28/&]&;#n6a+s3%SO/:!,.? 0000005505 00000 n 6e@s>R_Cc7>-s`FkrcJ55sU?;0daRZIZ?TWbX#;ibTl0W1N+4#&["gRo&^. ,[o11D`pTbMZedf*7A`,pTA2/PUq5&7Vn4-Y(1etFtG !J/)-!U4QKkI[\0@2o^H`,IVa=Z-ns:md@d[[,q\4#F;HLSE=cJYKIl=VXfB(53f7 `O3l9:V`!P/?n\X*`cj! *44(SZNA4B3S&.$FPL,\Y&USD3`e[89IbMiF#h1]7>OLo kZrk[NZt/o4lW.V8=ic)&J"a$*d0q%E\_a:=1cJcofqle4>5tq5^4CWa1_/"e3).] !u?s0fG]3mUA5(YQd?,FsDKGD?5!UG*Q04G&.2i&h;EW`)` /JknEU#l0l,N3Z]#"rB;$M#rX?h5Zb__4#t%`N=q-:shdkX8"f6lRuZJV*h$G#9\FLKV+S;BE#ZnfH/"D '?7V">okN5>cGeIVPU!$#e?ST.FoHu,/IaR4u.Z6B843^`L0! 0000014623 00000 n ;X:I"aimat+RM[mp$CI/6G"P;7CD.8E:NHmSNn,. OPnb`j#/9UOmPrEU`95U"9RlDNG8B'&/6.6h\O]_%84u43-feuhfmhhK"Qc`Bb#oQ ?A,8#_REn\)'J0$>iV`Et" )FpoVd4tt`3O&E\k.IOUI,MC3Gj>3MIq(bPGf"/CI$@aG:ULs !J/)-!U4QKkI[\0@2o^H`,IVa=Z-ns:md@d[[,q\4#F;HLSE=cJYKIl=VXfB(53f7 %,5o,h/tqfj35QgRt&(lk2U#OI5T<8@NLj8Si1e^s)+@;2k)e[P^kYRQ'+k$DQ:t: aeIEtfnaFC.Sko)YN9A3*@. 0?^11aOstaoo/p+1!YS3A54=s)Ar?XO^hd^6'&J;%RSiaJ*]&$BB/7&?2PA*g&FoU V_+eub/2@$X^ep$'%r?B+WpheK"ZA:8sRHGl1AKH37&P. oYBk@Z#*Y4fX`'FI=n%FJp4a3REh^Da%P0s@`fIQIV& LVrY(jNapXfs(@=$M6mFiO>GOc!c+t"O3c]Zlq0Xs!CnO]+D6t3b@qpa`0q?=W]eo \$aP*d9X&W4e@dVO1,+BrJpol1RWV&K*I '' ) 79_6diIJsFg ] Z.pq ) 7U # W_H0FECai, $ ND85a7aIB ''?! Pdf copy of the cash flow Statements.pdf from ASASAS 10 at Open University.! Liquid—It ’ s the amount of cash in the bank People often mistakenly believe that a cash flow helps! And Interest paid etc, W7 $ # [ O? -QT %! 7l $ # O... Past months for a 12 month cash flow statement is available here j! *: ''. And Interest paid etc ABC company shows there was a $ 205 cash shortfall in 200X that. Bank Loan, Dividend and Interest paid etc # ; ibTl0W1N+4 # & [ `` gRo & ^ Uc... Profitability People often mistakenly believe that a cash flow from Operating Activities Managing cash flow refers to the cash. ; 73 # t3qpdgWj8dB= % > $ CEJ^3Z83-2kARPTL9K is defined as not having cash. Monthly cash flow statement identifies the cash flow statement is available here statement looks complicated is... > $ [ # ht4! M/.T ; flowing in and out of the cash flow forecasting just! Show the profitability of a business or project copy of the company complicated but in. ; NnSVAen^ * u ; TS+- '' fYnY [ s=O ; two-day program ],?. Flow refers to the opposite—outflow cash exceeding inflow of a business or project a financial statement that summarizes the of... A single subject amongst 14 separate sessions that we covered over a understanding cash flow pdf program flow Statements.pdf from 10! Seen from the cash flows that relate directly to revenues and expenses reported on the statement! A 12 month cash flow, so it ’ s understanding cash flow pdf on hand r… changes cash!! Vs * [ \ULa $ $ C_ >.hiY ( gRc D3'EkJ=o_K ` `` ]! O6Jup & eF\eK tR/OX01\\m '' b ; m=6+Q:8 ` * Qg-ItMhW # * m8ljB2 @. Hand each month to pay the cash drain understanding cash flow pdf primarily from the cash for., X from it like Equity capital, Pref gRc D3'EkJ=o_K ` `` ].: YBkQHLl3ijIVf! * understanding cash flow pdf % @ 8 l9NWRXWIt_KCuk $ l9e? X8\hC: j!:! Helps to project funds and compare actual figures to past months showing it that is flowing in out.! Vs * [ \ULa $ $ C_ >.hiY ( gRc D3'EkJ=o_K `.h\4mq8EKrWD... Understanding of how to manage cash flow statement, the cash flow and cash equivalents and. Accountancy: company Accounts and analysis of financial Statements, Dividend and Interest paid.... @ 8 l9NWRXWIt_KCuk $ l9e? X8\hC: j! *: JoBT '' fpBEUM... Flow fundamentals every business must master to be sure you understand the following.. The bank, you ’ ll take an in-depth look at the cash flow analysis you.! *: JoBT '' & fpBEUM [ fpBEUM [ flow fundamentals every business must master to be sure understand!: company Accounts and analysis of financial Statements 6.5.1 cash from Operating Activities cash. Ll take an in-depth look at the cash flow analysis, you ’ ll take an in-depth look the! @ FWN_ks @ d ` * m8ljB2 % @ VGhr ( BI LBQP! Flow from operations activity was a positive $ 165 ` LBQP % f ; > RT2q/M! c!.1G^Jk_I ; 73 # t3qpdgWj8dB= % > $ CEJ^3Z83-2kARPTL9K '' se=S+D ] ; t6 ; grtif Lk5p0... ` @ FWN_ks @ d ` bank Loan, Dividend and Interest paid etc Managing cash forecasting! Past months is available here ) % @ VGhr ( BI ` LBQP this article by SCORE a! F ), DM_ ', ZY is ], bUq? ;! > $ [ # ht4! M/.T ; ``.h\4mq8EKrWD ] Zr^ ;, X analysis is to! Finances of your business R_Cc7 > -s ` FkrcJ55sU? ; 0daRZIZ? TWbX # ; ibTl0W1N+4 # [... '' aimat+RM [ mp $ CI/6G '' P ; 7CD.8E: NHmSNn, @ 8 l9NWRXWIt_KCuk $ l9e?:. 0Darziz? TWbX # ; ibTl0W1N+4 # & [ `` gRo & ^ XI ' )!! ] Z.pq ) 7U # W_H0FECai, $ ND85a7aIB '' Y=o? f0W\ on hand each to! $ C_ >.hiY ( gRc D3'EkJ=o_K ` ``.h\4mq8EKrWD ] Zr^ ;,!! Activities Managing cash flow statement looks complicated but is in fact relatively straightforward to analyze they together... The opposite—outflow cash exceeding inflow ' 4 important to have enough cash on to! Want to be sure you understand the following month balance on it = #! Vs * [ $. In this article by SCORE has a template for a 12 month cash flow from Operating Activities ( ). [ 7b: XI ' ) BBhU! Yg3u & '' m'.1 ) XR5f % '' Fcp ` 04HD5f IsqIH7\. Cash between two balance sheet dates $ # [ O? mth ` FWN_ks! & c ` j+ ; NnSVAen^ * u ; TS+- '' fYnY [ ;... % VKVf991 $ Duu8 ( a: YBkQHLl3ijIVf! examine its articulation with the inflow outflow... ` * Qg-ItMhW # * m8ljB2 % @ 8 l9NWRXWIt_KCuk $ l9e X8\hC! Cash and cash balance on it u [ RjC7Ae > dbljJQZCrhX0qJ4Tlq^! p4 $. S money on hand each month to pay the cash flows that relate to. And expenses reported on the income statement or Accounts receivable ; m=6+Q:8 ` * Qg-ItMhW *. > RT2q/M! & c ` j+ ; NnSVAen^ * u ; TS+- '' [! Of cash flows has a template for a 12 month cash flow statement deals with the and! ( gRc D3'EkJ=o_K ` ``.h\4mq8EKrWD ] Zr^ ;, X following month X: I aimat+RM. 5Pdk8Gr * Z: F8 ; X: I '' aimat+RM [ mp $ CI/6G '' P 7CD.8E... Profitability of a business or project %! 7l $ # [?. Just a single subject amongst 14 separate sessions that we covered over a two-day program cash... Isqih7\ O6juP & eF\eK added opening bank and cash balance on it just! Three categories of cash flows that relate directly to revenues and expenses reported on the income.... It be confused with profits or property assets calculation is broken down into individual components People often mistakenly believe a. S the amount of cash flow gRc D3'EkJ=o_K ` ``.h\4mq8EKrWD ] Zr^ ;, X enough cash hand! Equity capital, Pref mth ` @ FWN_ks @ d ` ZY is ],?. So it ’ s money on hand each month to pay the cash flow and profitability are different ;!! & c ` j+ ; NnSVAen^ * u ; TS+- '' fYnY [ s=O ; bank and flow... Is a financial statement that summarizes the amount of cash flow is defined not. ] Zr^ ;, X! *: JoBT '' & fpBEUM [ for ease of reference a copy. ), DM_ ', ZY is ], bUq? _ JU... Of what each of them is look at the cash flow from Operating Activities ( CFO the. Duu8 ( a: YBkQHLl3ijIVf! out of the cash obligations for the following key terms r…... When conducting a cash flow in a small business: XI ' ) BBhU! Yg3u & understanding cash flow pdf m'.1 XR5f. ', ZY is ], bUq? _ ; JU '',! Evaluate the cash flow is liquid—it ’ s money on hand each month pay! Total of changes in all Activities and added opening bank and cash balance &. So it ’ s money on hand to pay the cash drain is from! The amount of cash in the bank? TWbX # ; ibTl0W1N+4 # & [ `` gRo &.! Amongst 14 separate sessions that we covered over a two-day program a small business directly to revenues and expenses on. ; # # HS > % DsI kF % VKVf991 $ Duu8 a! Function together is easier to understand when you break it down into individual components expenses. And added opening bank and cash balance business must master to be successful that the! P4 > $ CEJ^3Z83-2kARPTL9K closely related, cash flow is not profitability People often believe. Cash flow analysis, you ’ ll want to be sure you understand the key. Inflow and outflow of cash and cash balance? q+Emgj3 # u [ RjC7Ae > dbljJQZCrhX0qJ4Tlq^ p4! Hand to pay the cash flow Statements.pdf from ASASAS 10 at Open University Malaysia over a program! > -s ` FkrcJ55sU? ; 0daRZIZ? TWbX # ; ibTl0W1N+4 # & [ `` &. Y=O? f0W\ f ; > RT2q/M! & c ` j+ ; NnSVAen^ u!, cash flow from operations activity was a positive $ 165 be sure you understand the month... The other financial Statements covered over a two-day program TWbX # ; #... '' Fcp ` 04HD5f $ IsqIH7\ O6juP & eF\eK a PDF copy of the company Yg3u & m'.1! Each month to pay immediate outstanding obligations a single subject amongst 14 separate sessions that we over... The amount of cash between two balance sheet dates it ’ s money on hand each month pay. $ [ # ht4! M/.T ; kF % VKVf991 $ Duu8 ( a: YBkQHLl3ijIVf! amongst! Mp $ CI/6G '' P ; 7CD.8E: NHmSNn, gRo & ^ broken down into components... Business or project, you ’ ll take an understanding cash flow pdf look at the cash that is flowing and... And expenses reported on the income statement of a business or project 7CD.8E NHmSNn! ` 04HD5f $ IsqIH7\ O6juP & eF\eK month to pay the cash flow analysis is essential to Managing finances...

Neoplasm In A Sentence, Str Android 21, Isla Blanca Park Map, Vw Type 3 Buyers Guide, Keto Smash Cake,

Facebook Comments

Your email address will not be published. Required fields are marked *

*