| The cash-flow statement is the newest of the three financial statements that companies are required to provide, dating only from 1988. This statement is similar to the income statement in that it records a company's performance over some specified period of time, usually a year or a quarter. But whereas the income statement takes into account some abstract items (such as depreciation), the cash-flow statement strips away all these and tells you how much actual cash the company has generated. Many of the items on this statement are also found on either the income statement or the balance sheet, but here they're arranged to highlight the cash generated and how it relates to reported earnings. The cash-flow statement is divided into three parts: cash flows from operating activities, from investing activities, and from financing activities.
Cash Flows from Operating Activities >>