In corporate financial reporting, the cash flow statement is usually derived from the Profit and Loss and Balance Sheet (through adaptions) and typically split into Cash flow from operations (CFO), Cash flow from investing (CFI) and Cash flow from financing (CFF) as generically presented below.
Cash Flow Statement
| Profit after tax (incl. interest expense) |
| +/- Non-cash items in P&L |
| +/- Change in working capital |
| Cash flow from operations |
| - Cash flow from investment activities |
| Free cash flow |
| +/- Draw downs, repayments of loans |
| + Equity inflows |
| -Dividends |
| Cash flow from financing |
| Net increase / decrease of cash balance |