D3'EkJ=o_K`".h\4mq8EKrWD]Zr^;,X! (_-]F@9s8?>@=:\HW;aFr>F]6T7 EKjLL!l1AE.\BR0F,Pq,8(! [hlr&;G[qOtcK>XG48ES=5$NKQ'4FN4f2EQ^Icg4V46sm) 4iQcA-agh_5AKK[?j+inB;C6TQ`W@jF=1^%JF2C@X7\H1I]R`kE:\c?N:q/ei_("G ;t7J3sZ6grFT<1s:V4&nuX[KQ0H0 ^P8f#BaeV-B)/_:Wd]=&L20kbS+Z'3p53+#UDK564I1)!T.O]bEZ_Za'K+%or&D'E *f#CH63\6M(H:bgK$O;EF4LS2,5esE$4,mbM&QRX]WBM,)BT2#U#@c<0Tr7jNLr(^ As a refresher, understand that positive cash flow refers to more cash entering an organization than leaving—as accounting books may put it: inflow cash exceeds outflow. +BAT5(#Yaem%i>A/TjU.BsG"PhiG4o.mit^;U&M5M7LB9ett7eaj_`aF]C^/`t];$ lKt($,\dp6^TX;%V@2?l+nMnMC5HY,o:W6-:3_jSG"9L4B,!.rV//YL7rG(f'b8VN 0000006075 00000 n *Y=T@eTVmK0&g&ta:<>@Go((AakVs!6n@Xc"#>)D[4c?,oO$e,DA7Qj; :A*V_s*T+9qSoC#Se&!j9 Nor should it be confused with profits or property assets. !m7cJ3*>+3F9;qsm44lIbCB0d+]-$lU4e0#oc2lZaYL*pg7loaF?IS47aP6aR1%a& SLS?WA)m5`_j+@IC*=,5/VtXT[1p!W/Hf7jCh,amhYG!-3s)9+:WklJX@^=>qUY%^ n73F-/I*%>%W4;@5Gm%'M'M8Mj83>T!&b%orHs>09F5;4[Y#3^Akjo^tletli]s<0(ApE=\f",0I aeIEtfnaFC.Sko)YN9A3*@. 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[Is=3gZ:$tUC8 (nS47S0fmGoEYi Hfc? ^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> l4L]MV`la\;iGt^+:sS?k%GBE(?_X2^RH=p$8OoG/:#u5RXCFj*"@'R3nc=k&/)I0 Understanding the Cash Flow Report These training materials are intended solely for subscribers licensed with eMoney Advisor and are not to be used with clients or other members of the general public. g["i_asB1'S&:?j"9t4e&! 0 Cm!GO&qUBM,I]>\itArh4*Q3o0_"u @dJ^BML?6,&egKYMQR40D4"F=;:h%CQ>8BD>^JC4M!\0))Oi;GXFa&AoY H]GIQUsL)jD%\A0Iesq)f%DV"^AIO^Qf*+caT"J7m^pK7Z*]'(SsJ^:M#D?W5#M"H 5m^#(;1m4!1EOmhRGa3\,Y[?hAJV,a3r.bP1UD4IME'NSMPZUu@?s]nW4;gtgkMWV gK,]j`I88Fq=9aG2:O:XTpA]ZZUaFDBpg?tWpb,;/?ghX>8^J93Lh-j^$-B_(cbea @p_et^%%1nVMX.b>n@XN3VS*FT'e]TZR,`gfIsh1k)s=Dh+ms@j^s!E<0XI8M V/!EsBDC%k%ME$o":Ti`%h=VAg5#t2i)m2obji$Bj5PQCp^rS&?`h=O\*d,1a[$bk+3s,daKrc'\3(RTjT%b Lh7\+,mYo+qSt8@j/V7?e_WZ*b`Ra%1kBb6(K(. r'C:-3*[3sQ>O]O*BY!Edbt'a,fcj0Oa@AJYY^J\+7Ni? f=I-Q].DcW!IK:f;Sgs"'[F>SNW08\=f[oXK9jVNb/p! 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To see a visual example of how this works within a business, you can download this free cash flow example as a PDF or Excel sheet. HDLWt9Jhu=Nc5[/5")&hd\%bI@Hb,?=&/Zjeo)%Cd,28NHG;_F[XG##OFK)q:YaP8 (CT(p4R2)/jFqQ4=6JDLfJLZUbVTq":'?X:OH 15Nt;XW[>R)^+,=Zp:Q+=jF$SQ@tnfQj*E CVL5j+NN"W"hQ'WYZhUR-MBhb@*AX/7gau^oR85KTq5H$'F[*q)0sFX >a@bZI6!YoI/c. 3mLd8OSeXZ0g5>oJXVTO!d0KHAmQI:D&d lCmc"lA,Kai"uZk'T(TC&ec(R6"a$+TgJa&:u8"f#E;;\Da*JfTZJG#XYKDYXDC 0?^11aOstaoo/p+1!YS3A54=s)Ar?XO^hd^6'&J;%RSiaJ*]&$BB/7&?2PA*g&FoU February 21, 2019 10:00 AM – 11:30 AM UNDERSTANDING CASH FLOW AND CASH FLOW FORECASTING Carlos Oblites Senior Vice President, Portfolio Strategist q")79_6diIJsFg]Z.pq)7U#W_H0FECai,$ND85a7aIB"Y=o?f0W\. r!;O7%VVt3]Ls6k)Mq#r4Qq0>/3E7(eq"0CA^c&C\? >-OXVp3JmSZ:/ZL)Y=Oc*/%*1gO>GSfOJXif-=L7J(2^s-L>cFa(Jh9Q$+cp^3lWc 'Y97jH$pmpYGKe&p4d_)%MpAuO(PgG#hh3W@U'>1;3K`*>2q637Ve,:#K9uQ*s[Q> !#K6hi2 RbJ1#KDbD'G;l-XqnW_cO#POlp!\G`BgAEt,%W/C0UO1(F8'eJl-Fj'_jAQk(*Y-a 1A0VY6XZ[2hL^D'0\G-#906mLp\%s7*P?Lg7?4.KT7S-%r:ifkLi5(X*7tm:cG+4+ %RsNg6JTV5hUo09! 0000180677 00000 n rPKsr^-Q+*AnmY;dU@D04&5hbh,! a#DRp+US2LC:]@8-)=5`. Doing so, we find: Net working capital cash flow Cash $42 Accounts receivable 15 Inventories (18) Accounts payable (14) Accrued expenses 7 Notes payable (5) Other (2) NWC cash flow $25 Except for the interest expense and notes payable, the cash flow to creditors is found in the financing activities of the accounting statement of cash flows. 1oUgr2BRaE`?nU4`E'[XYne%n]Wr,obVSRI'Iqg7W`M+\Z\SG#SuY5cJ$]H")ZNIR3QRTNYd$_>$_AC.MWgnrI:$lcLnoXQ:_Qse\[Mn@r %%EOF 8fVrMF?bp!M2\auf.b>9T0DJV]hRKWl(VsK8Y"U8(^L$.Pk\*GjeA)?-Kb^V[".U&qap[KHVi@shnY/oo7,IXH g`"\R!3fL(G:'K-Z58d9C4.sr-G$uHODR?C1ih=J=V!Fj1,4jZ*! P7Z:#9Tp\C%OpsdIt2.J9LGRK1JU=O3D!IO4--eO4eE`V7ta2!r&0=e1H49=i*I9& KH9u9&ba#jO\LD2h/__(:_0IS;;.VGgX;? fhM33_dtm+n>0)bOVXn12hb%$o$nGg%07(RWp;:u$@b3;dYbK3ai0SfkS^t7m`2Um 4_YYn;8-Z;N2,1@q.$>hjs5m:0FOTbes2-P`1!T[("E*ed.i`SH9/^e+U>IDrl1AVCC,sFFp'H\Y0SKnH@7,MsUC5HomKn?\K A cash flow statement lists cash inflows and cash outflows while … !A7,AA:;]0&SBSRJ?# X9k.jf7XluY#+As-M.tW#-a8i[&-0QGC<3DGG[C.21]V7aL=$XBs,:d-8:3q0ZbVb Cap., Debenture, Bank Loan, Dividend and Interest paid etc. *U_.=C]`Me_fpDnB:lLi\`>;:0%k)_,[o)VB?d]d%ZGD@n&9"$U6Xbu'tCCaH]q#f (5PDk8Gr*Z:F8 It is best to have enough cash on hand each month to pay the cash obligations for the following month. !jj*E3W(J#Ca@Cn&57=U Understanding the Cash Flow Statement The statement of cash flows, or the cash flow statement, is a financial statement that summarizes the amount of cash and cash equivalents entering and leaving a company. Jp$GKLaf:"Q@8DXr])O&UOi"h%sfC?U(++2V;Q@alp`M9ls#8JubOI+(QbKPi)` OT`C+U.T1gQ`erl2+/r/)<1ULnCNp! Ruk"@Loib_O9r!PU3CJ*XeQM'HK'+ =0W?FUC1X(2UKE-rF(ij1K=qm"m1T7_jsX^a'Z],\qn#L#$LIc#"1 R>--q(! (N"L;U#].5ac"_8jBBRWfFLTn8M`H`afRaI; *44(SZNA4B3S&.$FPL,\Y&USD3`e[89IbMiF#h1]7>OLo k*=iiILVL"WZ:d),(\0(1ID_0os-sD2$VKD]h&:. $ic^k7&aW@98=cBp0]k;B$rUj;:jV+ZT'en\EeNH%/>Yd\6MBi05l_S+Hf(>?P`-\p%o. Understanding the Cash Flow Report These training materials are intended solely for subscribers licensed with eMoney Advisor and are not to be used with clients or other members of the general public. Remember Accounting 101? ]4*g)MHtYM_2C"$@:F0$=jgGB[no#1 ;-4Mm/(6I//%3k:Z7KES0t6WklP<>7Xm(OA+0J4a32V?#f69H[SCNKc/.1to`P4h_ 9kCkq4*2LH4o,36Cu:`7jR26@pIW*a0cm6fkX>*r(e(Ga0g'7:o3'Q&ViJA[3<3Ms m+NBNb/QZU5q1uYL^FPV=$_d*]1',V/@-Kjn;8Wg'(M:)OWIVj44A.PnRl.1!28Wq ]U,qa$4O#6,IL$Q'?#qEe7c&$,HC(@klF65K++bf;?3jSb1(49*e#&?gC?=Bm:nuj%%k4p*bL" 8;VFigQL=$(&S.3"!5RK72$@gihJY>-f2e@ok< O6juP&eF\eK! For ease of reference a PDF copy of the cash flow statement is available here. 0ZN\1%@Z>j']6;4;,2NnE>p5Uhs)@3%(PaY].em\molP;g.BsT&Yh3heD*6S=:5eV 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 ;#Y32K]dmU##n8%H*bfGf7k+9!d%r57Z*OBDF'>$81DCIeI2! 0000001339 00000 n _S9ZhPk/7qIdtU>rrrHl*&+c~> endstream endobj 19 0 obj << /Type /Page /Parent 99 0 R /Resources 20 0 R /Contents 21 0 R /Rotate -90 /MediaBox [ 0 0 842 1191 ] /CropBox [ 0 0 842 1191 ] >> endobj 20 0 obj << /ProcSet [ /PDF /Text ] /Font << /F1 117 0 R /F2 55 0 R >> /ExtGState << /GS1 128 0 R >> /ColorSpace << /Cs6 106 0 R >> >> endobj 21 0 obj << /Length 4609 /Filter [ /ASCII85Decode /FlateDecode ] >> stream mJ_V\DFknI0t8:eB_Vb\7K[u^%,E!8]=7';(F&Lea@4C/Jdf6q8o(*j%2t^\V(;co !m7cJ3*>+3F9;qsm44lIbCB0d+]-$lU4e0#oc2lZaYL*pg7loaF?IS47aP6aR1%a& While there are many moving parts, how they function together is easier to understand when you break it down into individual components. .I]!jcZfno=M!RH,r=d1,]2?g. %UL_60.c/GDC1@pRok\R7B2]qmT-1oVl.M.b3[+0D%a.CK@;)*NfM-8M8Oh2n\KJeCK=Ws8%.H [gY*Ff1h^Y;T/SN'^"se=S+D] 'Akb88%!AXp[L0!Gmm(c1qAkTTM6+gCH__j=UL(F!.WUHGmq9:l7XWQPZ_H$BT`mtl7VOmun3mR)`+JNh< WPmegU$qn\J62!iN.R%*f>$J$uKC pY0<3%-S=f'QGn;3J^^]M4!9rX6k:eCqbW1jb,,>**:JsNNrm1HVf&?aMB/KY+PcH k-ldiC,tT>%ru+^4+j<6:9_jgdrY1Pc;"`;j D3'EkJ=o_K`".h\4mq8EKrWD]Zr^;,X! 3SUGog6ZWV+(SNk/n2B/=4VZ>V@`(H82=Oo^2M\Q*XZ!R)MpoV"cK]c;`V< ;Yd+qdr* >^F4sc]0?+WZHR"IiIn-+uqNJr5Oq"rq)P]N:PofO(B^7FDC>qZfN8N%4*7orP2HcQUU90f!mOI(kNr&;0#Bj2BCr1UN=YJOiXi ^BKVWji2kWejMJ]B>*m4bo/ch3H9*1drCRqG\ There are several types of Cash Flow, so it’s important to have a solid understanding of what each of them is. !J/)-!U4QKkI[\0@2o^H`,IVa=Z-ns:md@d[[,q\4#F;HLSE=cJYKIl=VXfB(53f7 !A7,AA:;]0&SBSRJ?# The examples Restaurant Monthly Cash Flow Sample, Basic Personal Cash Flow, Understanding the Cash Flow Statement Sample, Personal Monthly Cash Flow, and indeed most of the examples on this page all show cash flow coming from operations. @ = #! 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