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Statement of Cash Flows
A formal statement of the cash received and disbursed through an organization. The statement of cash flows is separate into three sections that are investing activities (usually both a source and a use of cash), operating activities (usually a source of cash), and financing activities (usually a source and use of cash). When cash is paid or received for more than one activity it is allocated to that activity which is the prime motivation for the cash flow. For example there are many organizations which consider cash spent on new equipment to be an investment activity rather than an operating activity.
Uses of Index Numbers 1. Establishes trends Index numbers when analyzed reveal a general trend of the phenomenon under study. The available figures for inflation based
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Market participants' measure the default risk of an issue on the basis of the credit ratings that the credit rating agencies assign to the issues. Once rating is
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