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cash flow

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The cash flow is any entry or exit, cash. It is the foundation of finance since each financial title is evaluated thanks to what it secretes. In finance, any complex problem is solved simply when one thinks in terms of flow. All of a company's cash flow can also be related to one of the following three cycles: operating, investing and financing.
It is mainly used for financial analysis. It makes it possible to measure the intensity of the monetary exchanges generated by the exploitation. Its name is somewhat misleading since the calculation is based on net income and includes financial expenses.
it refers to a financial performance measure indicating the amount of cash cashed or spent by a company during a given period of time
It is equal to (=) net income + amortization and provisions - reversals of amortization and provisions - capital gains on disposal of assets + capital write-downs +/- change in working capital requirement .
It must be distinguished from cash flow in the sense that it takes into account not only time differences related to receipts and disbursements, but also the financing of inventories of tax expenses.
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Cash flow is the net amount of cash and cash-equivalents being transferred into and out of a business.

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