Part of a company’s financial statements. A summary of all the cash flows of the company over a period of time, usually one year. The cash flows are broken down into various categories. The major categories are 1. Cash flow from operations. 2. Returns on investments and servicing of finance (e.g. interest received and paid, dividends received and paid). 3. Taxation. 4. Capital expenditure. 5. Acquisitions and disposals. 6. Equity dividends paid. 7. Management of liquid resources. 8. Financing.