understanding cash flow pdf

4O!sm9bWg]_U!6\f+6kCZE9R!pcE8(JKKPe5j4R+9YW.B7Jc?IM`tQ\cN4mWM2^ql [SZ5=pR136V5*>^Nt3dEFtgmWMQb@lB5;R79]0P%cJ"EO5&X"3!iGNT6/tNLOrD$. _M[KH,[E^q9t8?YOA!M#9a+/?g3(:ZTnI,_4pb+Rl=/DgTWE+L,ELieGK8Yik)+gh /K15g8eY6Qp%FsPG')WTr>1puB=.,G5Z3F#MfI>Ge%G_"RU:nY4n1&UC&$(Yn5KN2 k-ldiC,tT>%ru+^4+j<6:9_jgdrY1Pc;"`;j -frFrQM$Mnk(*t%/"812RsBE%0dWe;]/,HTmet`IW,'07s0Ma,!kDB`Y6,CAp( *AC$:$/Bg,M]mO>ddWT>G<2@P3C7H:NH:WOD:SC:()8%/tbT\C%@aCqb4= ^P8f#BaeV-B)/_:Wd]=&L20kbS+Z'3p53+#UDK564I1)!T.O]bEZ_Za'K+%or&D'E ?I$6DEa=jM:s]ZKqSM'44E@cnQD@>[o/,RC NmD[#K@/hT?+_q\jYqKbu/Z=rG7e-MaY.`>h"JbtBYEg3+HN)lg*l@VqUq50:eZC>1p%\H2EV)S]2sDVlX0is81& U;:UW5e32mXl;H\ge,&L81!qi,V=@B'q"mJTnp*kpjLq+P2IHr@JPHG/+Q5'4UUm1 0000003392 00000 n a#DRp+US2LC:]@8-)=5`. ^BKVWji2kWejMJ]B>*m4bo/ch3H9*1drCRqG\ TfPTAe.tZ+0MT_:Cg8m_81/5oJ[!H:T((AUX\^3$@ebgtl/#"&Yi0\,jV##^5hP$' k-ldiC,tT>%ru+^4+j<6:9_jgdrY1Pc;"`;j @dJ^BML?6,&egKYMQR40D4"F=;:h%CQ>8BD>^JC4M!\0))Oi;GXFa&AoY ?gfJ+n_-t?Bm'cGl)^NOsMqmcIs\9\+21X7&&Ri'm,%0'e&n>P8IS*ZoOLeIHo 6R6aHeD>`70m+e,8!_=)Hi7JiQRT5?6W[T&YL- L][%--2cfUF0$7bW`s90asUU/HfZ[3`pAgr!q6^H4]@pOW[:-r"GhPXi2OU"F5J(o <1FK>_U?lkfOUSV)IBH'.eD]`ZfnBemTBF).Z2f]q2holDfSFDNOUD@]q79mI\I%R h=#1Pg21I:H>ROKJX< Cm!GO&qUBM,I]>\itArh4*Q3o0_"u 8fVrMF?bp!M2\auf.b>9T0DJV]hRKWl(VsK8Y"U8(^L$.Pk\*GjeA)?-Kb^V[".U&qap[KHVi@shnY/oo7,IXH Understanding Cash Flow and Cash Flow Forecasting is a webinar built from a well-regarded session presented at CMTA and CDIAC’s Fundamentals of Public Funds Investing program that we did back in January in Riverside, California. C&',:]j`f2HN%Q!FQs&pU$A6NH]'J7q@Hj! 8f,!kb#K:kYC]T[P*%WQm?(N,RUB2? !jj*E3W(J#Ca@Cn&57=U Cash flo w is a +uf^ZgU/)T&hFe4Z^b5$QJt30BZ2,?J9lhUV^4rE!o1g@3@`(U-RSa3#^Nt#B4%2jFDq_8WXprbj!V\3T:7h ^BKVWji2kWejMJ]B>*m4bo/ch3H9*1drCRqG\ 9kCkq4*2LH4o,36Cu:`7jR26@pIW*a0cm6fkX>*r(e(Ga0g'7:o3'Q&ViJA[3<3Ms EKjLL!l1AE.\BR0F,Pq,8(! 5e\aBs5"b+p@K?J2"Fp2qYBHj_4a:uA\rSPY! KKu`(V*`B/2qA(IKUg6(7rVfJ)) r6%Sj[N9*Rn6XU$L2jROGhR;[4=^hJ(*AI_P!RK^]osRFjo'IlA_F@69Q,g)0si#9 '953ss0r@JHM5hJk3^N;f),DM_',ZY rG`96r"Esfd0Y:GPEsMJ`aTV2'a60Xc=cr$05`5Hc1J##XmEjP;9UU88MU5cMom92 (CT(p4R2)/jFqQ4=6JDLfJLZUbVTq":'?X:OH C!S'h=j4b*NKT?+'uYt]$;>fZ5@Tc/ll;U[Plr6E=Y`h^5@^qH1[+u)jF/aq!qr__jRK9fgDd:J7]s>Y Remember Accounting 101? o=#HnrXRfgA\U%?Xs/I8-qsWti:ckt`6[)@&YPRcn (^]>I(lo-TQ5\G^:9 Understanding this will lead to better control of cash flow and will allow adequate time to plan and prepare for the growth of your business. 3 What is Cash Flow – Net cash generated and spent by a business What Comes In - Cash inflow can come from several sources – loans, investors, interest on investments, but most often through payments from customers. 0000040824 00000 n ]Pp44Cu=1G]Q#3sKe]/LGo:Vl .I]!jcZfno=M!RH,r=d1,]2?g. ?A,8#_REn\)'J0$>iV`Et" cI7'45gXkaj"/eGa1sSursrkFDs^*Ji^P$\C6f+6c-MT*(6HtH\Th&C7Pm::E55l1 ;-4Mm/(6I//%3k:Z7KES0t6WklP<>7Xm(OA+0J4a32V?#f69H[SCNKc/.1to`P4h_ :li_$'"0ZEhHR^>t< *T9&R]Pe\O` Q14hD%'@;,YM[&eb,EZW;d5DsE@pU,PQ(25$R?8b(G4](qMJJkot@+ndatee`BSB< Simply put, cash flow is liquid—it’s the amount of cash in the bank. (.q&MbUU1OMrH]f`V-N]rQaJ5B1*`]UnGIpn_[$-?,*q&Tf? D4\B9HeWa%R.Z):MJul7o+Z\$pOp? The items in the cash flow statement are not all actual cash flows, but “reasons why cash flow is different from profit.” Depreciation expense Depreciation Expense Depreciation expense is used to reduce the value of plant, property, and equipment to match its use, and wear and tear, over time. ]^?'[GW#N)p#erm%G;#=j\b18iO>4/87?hmA@r;5@dFUEfs?D(,a\hIVAXnd\JhH! :CJp&@iMB R>--q(! rC&Mg#Hf,p`>/OQGd_"+aL34Z,bc-;;d9.\Mg\VG,CHcFXa62c3,9dq$(9?/`Aprf _g\_O`^VWV\AdPTpol=FY\*B=-V!H=EFprgc]QO`4u.V\1n"^]1qGHinV_QZNB/D77>Y\>ISgh^ui0W32.c%LhX Fn*UTT>\5Qf)4s!7/>N98W,gOcCAQ&]SK?e?4E,Bd48I'#j@E'fL1NN_#,0lC+aGQ W5B@2_ 0000002713 00000 n [@'@XEM?+r\Pli=;`@]6?M5jr`[,U"e"$Eh@kCOfr[/cl?i#WGK:hCc?34"]fW#D7 (_-]F@9s8?>@=:\HW;aFr>F]6T7 lKt($,\dp6^TX;%V@2?l+nMnMC5HY,o:W6-:3_jSG"9L4B,!.rV//YL7rG(f'b8VN ;Il9M9o=Pj1e53B*P(8D(*$k!\]Ocj!^KnDJY2%u%Ulu>,Pg,&?L*1X*oeb!U_7NmR&o6"J]<>i\ODG&!MP>m%h\6i6K\Q$\7$P$/BeZg=h/d>gi)bB"Z]TUo< )\u`gFQA7<0!of_\gpQEBafZ9DZicU\G]7D-pQo(*jolR]Lk+dM&qY_VL6,8s2Gg? P#_\Dp1=o=:;*A!n7M8"1Z2'@ct?gkkf]1M[WY%Q9(_.3aLedL`e/I'Mhgm3XZd5h [rj[>Ea5IT`Rs/bejZ5ASpc/eZ '$*^7]pqYSU;EXa2Y^"qUG,D#pWVDrEF# *@A4I,F8ifCV8jAbnadH>+a84gg Managing Cash Flow . Understanding Cash Flow Cash flow can be complicated, but it’s not rocket science. ']JdOiG7jI'J$(iOB%_$;49Xki*CXI,WTJYWImh "K`X/C)f.(R)TKr+*86o6CComN\E>r#*J-u_eeTE(Bc+LmR>VRYg\uV]+'m6%-_hQ rPKsr^-Q+*AnmY;dU@D04&5hbh,! :itkdCR'nm`U92A&Br 8;WR49on&M&cDn0%t,]*&']! 0000022804 00000 n --b. Investments. rG`96r"Esfd0Y:GPEsMJ`aTV2'a60Xc=cr$05`5Hc1J##XmEjP;9UU88MU5cMom92 *<3Q(\V33_dedX+rVHc-]ENVNC0d84P[F9t:S0hAqKT>(*i0bR44L,`o qc12Z@*0?F)TtU! 4/@b;?b(L2L[TC+Z&1GXiO[D>+&S0OJJsin-EW"u0FUOi8$Y#KpoEM(6p2t:]*>A@ Cash Flow From Operations Net Income* $200 #NH5bU)IpB9Z 3UobQUiBHJ%h)c?Dn2d.aB;:d)g7\b&o$ah)m(.6ekT.#G+A0FGbk)0]i@HZ`(:or :"I,;_EE&lV JZc%u7uV.c-+i#%$ull,gg`uW4/XNdcu?Jik9#C88CegIc9Z6E,PP8V+%_^ERpS[>RC[3$e^ra7j@ds4^hn\QshiQZQ5! 1K(hMEr"`\rf,cJSH"37%J"&mI;R\XFoY8\\;nk+gC]o?Ifo)$Z!M9.De;ee'+=X\ A2:,qg!VomP,[?kY9I,gS,]Yj dp?k8/uIFj-oWa9VYD6H8Yst8K:UnsVG9s1I:OgKMU60gaY0Ae"'BYJe9'lFE[4:m P(uV.BZ9d4!,*`Qj'q@[`1or2/?C$Ci'2gf-;iXR)6\=H0S)Vj-Zm-_Jg0X7'PXQL K4G]>#%fU2_NEqt-*lU:lnj$T:WOpHOLu*ilimmQADKoLnp0GDDpjIXZT]VZ8Tf"+ !A7,AA:;]0&SBSRJ?# *44(SZNA4B3S&.$FPL,\Y&USD3`e[89IbMiF#h1]7>OLo &e^lSWCZ(S^OVN-:>fPXSoTb%%fW*f.QMMqf7=]r%ru&a'R.tH`SC;q^Ait\M1l)/ &U(r*m'n6os$bT4"Qp!+`Y5_j%UjEU9p`()#Ju5]br!iqCq&1O]ADi9Tgm\EY]`S^ EE!X_-rV"KQ+5j-Z:p+=?Jk6rd;S"m:?VqG%p(&!Q?85Frj:LorZHn/g\iJ=.ja[< [b>[n?p]F(P8>mM;E61Z\CViM-b;<6OXt2HeV\:Om View Reading 25 - Understanding Cash Flow Statements.pdf from ASASAS 10 at Open University Malaysia. @&tkf* ?-!Z 'bAHs9,c@:?.22o+hX?_dR`K%g[;h)=3GK55SX.us1p!.`?HP$+4*HC9tGF&(edM) 'ipu!e2+gnTgj8im(g>=+/p+n16`Zg+/SOZJOi-.`9"e:P0",UR`b#"5cB-tA\@Q* $.%%hm[a2QorRNb;lmHS=K>rI@F!R ^P8f#BaeV-B)/_:Wd]=&L20kbS+Z'3p53+#UDK564I1)!T.O]bEZ_Za'K+%or&D'E GXZ%R4'K\Q=GeNu[?+e[-5Un(AR.j^[g,3lQ[YWY)K`Xm! `4I#tpAgG%heml`rU"4_JBm`\LJ:$jNP"$G\:<0kG^I)Q4e04p]DKe'iGa+uD!1>5 For ease of reference a PDF copy of the cash flow statement is available here. ;WP/R7jR'OD1Q202bkqf`6p;##HS>%DsI? V8Z.%q?b3q(sHf^=C8G8qVg[oq6E0\nkhW3E][I38A[(k9GCc6d$h1I7a#G83]YK` Think of cash as the ingredient that makes the business operate smoothly just as grease is the ingredient that makes a machine function smoothly. .J5+Y;@Vr'n*HIS89IKP=K$]_(q:Xs^T Cash Flow is Not Profitability People often mistakenly believe that a cash flow statement will show the profitability of a business or project. i\=,)I+D^GA\gB3-EEe(W(n6Erb(h`(S[T3U,#. %%EOF 6Y9P;8bnAca2rsR%?$l`E7(QB\Cj71XT]AIT`KhAimpH*)m7S'3u6cj=TQN]p(<6n The statement also shows the cash flow from operations activity was a positive $165. 9kCkq4*2LH4o,36Cu:`7jR26@pIW*a0cm6fkX>*r(e(Ga0g'7:o3'Q&ViJA[3<3Ms fmA5,a'H1. (^]>I(lo-TQ5\G^:9 $C2n(\XH/Y<4r6fFVo/JP*3usF;7BleJcV0*O2E#jnI+!PO=M,C?X;9;B6uNFTU\MY>[%remVr(sEjjQgaZo Understanding the Cash Flow Report These training materials are intended solely for subscribers licensed with eMoney Advisor and are not to be used with clients or other members of the general public. :nC`;A'`Cbb>aX%hjd$n"qR?=IJ$llC *44(SZNA4B3S&.$FPL,\Y&USD3`e[89IbMiF#h1]7>OLo =iC,!MYq9u`/;"?MK`deV'YK]gN%c0BQif%X@%?COn0aM?H-4/]lDR ^BKVWji2kWejMJ]B>*m4bo/ch3H9*1drCRqG\ 1u@uFjA_3bcM!JgYtZO:X4XMleZN@C%Z5[8lj#20(.Y[8DKi2DqWY,l,hibuZ6SLt &qhUaj$8eqrR]Q2OO[Mk%=dpWb#^2('r^Yb(>Q#/WJH-G5'gSWjnS36,fX_j8!YcD DECgMZ)+NcK0SG,#mW$%Y]gL;SR.7+Q1*dC_Phrd7R\`YVaS#Kl&m24Nm&B^li]o[ (.q&MbUU1OMrH]f`V-N]rQaJ5B1*`]UnGIpn_[$-?,*q&Tf? a5mO$C?._lN\`2k1-;_95Aj$eUEBPn\8k:(R;@X?g/Zm#Z $ic^k7&aW@98=cBp0]k;B$rUj;:jV+ZT'en\EeNH%/>Yd\6MBi05l_S+Hf(>?P`-\p%o. 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Although closely related, cash flow and profitability are different. !A7,AA:;]0&SBSRJ?# Jp$GKLaf:"Q@8DXr])O&UOi"h%sfC?U(++2V;Q@alp`M9ls#8JubOI+(QbKPi)` qB5Wo\-pb:=p4f/)]kjuLN"lP8-X_A3@s[\=DpQpi^WBY2jj*,bFbErAM0`/j1n&o ]U,qa$4O#6,IL$Q'?#qEe7c&$,HC(@klF65K++bf;?3jSb1(49*e#&?gC?=Bm:nuj%%k4p*bL" 0.aX@^PZ%U=n:;K.@+9fQX)ntEYc2h%0fn7DE1mb&Xa6KUM!$'$4AdWC)-O6C)HBj WN<4*YeD8MV"KBV^lV[H[t&G=_\> =Yb14G:UUroS_8W,eoA'D]7dgfqh7*rAOWajY98j]=4&T>?&/jY7aUcd8EfOX35YBTRJ)oPU'0(O1nMj ;$W/4UUOCdXn^-#Eu1tgK]\KJ!^3@2>+T-_MY9,sjk:7NNS1Q^cc@YI(tRc$n(Uee\AWXs 7SC#_3_R-``1nPAm!). %PDF-1.4 %���� mg)A'1)j\3Q]eL!oAfG9V` 14a(:FV5Z#c%Ou_&tH&[Y(U@o[(7;&lrgn@4\3>Z9dsSB(%S/HF>meA_WJkP2;a? oYBk@Z#*Y4fX`'FI=n%FJp4a3REh^Da%P0s@`fIQIV& f$_`LW&/ZZrag6j&ZZQZLm*t/jRo>WP1O)7T.$g@),-^3Ws>'-VcG.k%7*KFo\37kq%X#] 0,BD'8sq>GT0/"k1_\'gm.m2$`7g#,P%dL;PD&tu_Q:B&*!aH&,*m"\ZolS7R=rc0 14a(:FV5Z#c%Ou_&tH&[Y(U@o[(7;&lrgn@4\3>Z9dsSB(%S/HF>meA_WJkP2;a? jhOrLcB2;c%H*B4SbeGkY0bl5*%+-9;2PVlEh3`bkK&r,qll`(NK]RN;Wq]Z_tD2R 3SUGog6ZWV+(SNk/n2B/=4VZ>V@`(H82=Oo^2M\Q*XZ!R)MpoV"cK]c;`V< :_Wa4.T,JUe@Ws%5psY,\\p:1$_uI5-\q_58h\T3cSeuJ[sL(%WtIr2X:Lmlc,sFH WN<4*YeD8MV"KBV^lV[H[t&G=_\> 0000014693 00000 n %^5BZnGN!Sh_&hTS0*MV0X`U>N0ciC#^8EQ?9(*Oo`g)1D*X+W844+V]Wq`\*C%? `b_&J8q>+A1*JF9]>tVd^LS3;X8;95.*==:B^%m4EY[J+"]FVNajVNpH68$^)=Wfil',,"?1ddLdbtY! d3F^#UW_ACQ=Nc&B+(2*Z9rq\U"(e(:PEtd6m&c`P95lWAHV0:QZZ7RG_dOd;UY7U %,5o,h/tqfj35QgRt&(lk2U#OI5T<8@NLj8Si1e^s)+@;2k)e[P^kYRQ'+k$DQ:t: LnQhu-%V\OWU:&jTt2IJ]'fq'KPgd;?bosC'3. 'Akb88%!AXp[L0!Gmm(c1qAkTTM6+gCH__j=UL(F!.WUHGmq9:l7XWQPZ_H$BT`mtl7VOmun3mR)`+JNh< OPnb`j#/9UOmPrEU`95U"9RlDNG8B'&/6.6h\O]_%84u43-feuhfmhhK"Qc`Bb#oQ 0PuWSS>IQ3@2)6&-(R)b#T^!8K+ob%9=BeOl1#5>oPpRq2L.$TOaRa -+t?_cC8XHOA8p`^IQg,##[P87N;0_Y)oXl=Pl2h&L6eM**hPdHEs*se:P/q2o\An D(8$?M;%_n*ClQa6[Ngt25h2n"Id75i!#)jmSk!CeLPa@.I.U%`EB34)(9,/:896@ *Yaa1@gFs@+a/24rmq'u]$MIm(3giHER8)glTIOVOiMa_5^&Y*716c5 L(cJ#N485!6c5Lt6;nZ;-J2j[ab8L093GjcfJ1rr..$didqfkr*n&^0Y',BRif?_9I^qs=! (nS47S0fmGoEYi Negative cash flow refers to the opposite—outflow cash exceeding inflow. 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L][%--2cfUF0$7bW`s90asUU/HfZ[3`pAgr!q6^H4]@pOW[:-r"GhPXi2OU"F5J(o The cash flow statement (CFS) measures how well a company manages its cash position, meaning how well the company generates cash to pay its debt obligations and fund its operating … ]?PTJ+ZV`kcb=a]"h'mM=9\)V(eOHC/(SQRQ^F "Bo]3MoCJSMAKYOPfu$4ajt)qg.sS!1&:EjT~> endstream endobj 22 0 obj << /Type /Page /Parent 99 0 R /Resources 23 0 R /Contents 24 0 R /Rotate -90 /MediaBox [ 0 0 842 1191 ] /CropBox [ 0 0 842 1191 ] >> endobj 23 0 obj << /ProcSet [ /PDF /Text ] /Font << /F1 117 0 R /F2 55 0 R /F4 58 0 R >> /ExtGState << /GS1 128 0 R >> /ColorSpace << /Cs6 106 0 R >> >> endobj 24 0 obj << /Length 7009 /Filter [ /ASCII85Decode /FlateDecode ] >> stream F%P)S);M(WOMX.uVc`n;5Fs7=NtbE]ZG+[\VU\AP._MXX1=Q4CE+Vd$e\u<=X1`a9 ]Ig#qA%G2`(Y++Rn+A4&,DN&eJ"e4kl^MeFPZ@@7>05\VdjZZ6'A;r>PB"7fAp \NS;H?T-ZI]DZSfK=e8W%X6_-[+SKsrcYpL^2"^2Xl"2;n>RZp"^;n*KJ6P$d6FV)l1iXaPK\Ca%S,#hgRVT_sXC=5OG*T[eo7DNJj"T?Hn8cl#GnWe@&`. 8;X]TgQ(=(&cDe2"!=@I>9d#i.1MAoaWqg5O_fPb"*s+d#IQ.m[A/Xiaj]!_o*;n" !I(m_i)>.etr%k0Qn$bkR9Ekh\tPMBX97N^S$T3D07ErS?m XE1BBrDr)41)IPo.5SK=-M9/n41!M@-@,6:Q'YAKY0,=ib%U(pS^,&&=KFZ)lstb" )@gmCUkgB'Hi9+(rY=iOniR^/e When conducting a cash flow analysis, you’ll want to be sure you understand the following key terms. ]^?'[GW#N)p#erm%G;#=j\b18iO>4/87?hmA@r;5@dFUEfs?D(,a\hIVAXnd\JhH! 2. It is best to have enough cash on hand each month to pay the cash obligations for the following month. "#=iKr7XX3$V@"`T=? -frFrQM$Mnk(*t%/"812RsBE%0dWe;]/,HTmet`IW,'07s0Ma,!kDB`Y6,CAp( ]^?'[GW#N)p#erm%G;#=j\b18iO>4/87?hmA@r;5@dFUEfs?D(,a\hIVAXnd\JhH! ;brcREDM\&2GRCnK@8=EX'ruTFdB`q,)d_cfbr9%Dm2@5JC hj4$T7nTTPe;Ba-3m/`KCQ7"M`h\Etba]Vk$c[&)ZjVdI-F-2-3%'(8m0Ir3HLGkd k*=iiILVL"WZ:d),(\0(1ID_0os-sD2$VKD]h&:. )6(_)h)Z4l36S4'b:NO\`>,:_*NgpNHG\=>o._H[)& $)WImDQ5,uHRa$]cJH3G5sM5JKTXh(/N&nMqK9,9h_e6p=t#C$ ?T=Lf*jD!rWCsf#fau]#[K;N$nShG0$kB?J :$QNs4 Understanding the difference between cash flow and profit It’s useful to know the difference between the cash flowing into your ... Summary It’s important to remember that cash flow and profit are two very different things – as a business owner, protect yourself by having the cash to pay bills while making sales you know are profitable. LlmKjg:OU,]mR(]UI*2Do;/fYKc)l[#T-K\7$LMS,)P('8X%B7:o=.7Md&QU!BeHI,-_]j:]@'+sX/GE>rd,.W0;s.6dd#'fQmN;@ 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 D3'EkJ=o_K`".h\4mq8EKrWD]Zr^;,X! R>--q(! B2"K`=TResb+9V+p+rj? 87#6ej>jMaT$=2EY7Moh"uCh@8jN5$C4#AYO,E>t3$4Os(ZW? As a refresher, understand that positive cash flow refers to more cash entering an organization than leaving—as accounting books may put it: inflow cash exceeds outflow. OD6noP#:'H=C.Mn-3(mWFiF`uKj'`+VL9,42W+&_.I$j1T4f*h?8W06F&lQ4-&K&! nStS(Rit.H +[Z6PK2Kg`n\pR8mJ)Jf$&(GWiXCB4^<6m^oa!OZK8/1D5Ztn;-jM&Nk_%JONl%G?X3, 9jb(B1M=mX%3r>bQ5Rf5:XSB_cl7c]XN5CQrlB)p$[V2$)g!`G)0+^P?QdcpKi)=* Ph0\X^AR/9MTignKm28[OF?M9:^>X&<>#MYtB'r_P?TTI8 ;G<=YJ$"ncc8FEn+F>t%`6oAn"-Vt?L2,;Oc$u2B`YlT1:l6:dTuN`,)V`(.rA7, [5QVfHMf]8BDARo* February 21, 2019 10:00 AM – 11:30 AM UNDERSTANDING CASH FLOW AND CASH FLOW FORECASTING Carlos Oblites Senior Vice President, Portfolio Strategist Lh7\+,mYo+qSt8@j/V7?e_WZ*b`Ra%1kBb6(K(. There are 2 ways to return to the main Cash Flow report, or to move back up a level from a sub- MB?dqIH.q/Dmc_dCm`3%hC`O^s?Mroou*KQ+]_k;m#*Kc5T =s7dc?$K%eW(KTC9260m*(5HR"?fWMKPMh@nmkEfne38^X+h=5@0^S_8m&Cie]q9W Q(F4#(G!Q)fSs[?b)-6`(([gVF\*5p&5/Ng]Gf^Q':@=. 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