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A Funds Flow Statement is a financial document that analyses a companys Balance Sheet of two years to validate the movement of funds from the previous financial year to the current year.

Define fund flow. In other words a statement showing the sources and uses. No account is taken of the output of an asset or fund. In this way the fund flow statement implies a method of analysing the changes in the firms financial position between two balance sheet dates.

The change in economic resources from one asset or liability to another. Thus funds flow statement is a statement which indicates various means by which the funds have been obtained during a certain period and the ways to which these funds have been used during that period. A fund flow statement is a statement prepared to analyse the reasons for changes in the financial position of a company between two balance sheets.

Funds flow statement is also called as statement of changes in financial position or statement of sources and applications of funds or where got where gone statement. It is essentially derived from the analysis of changes which have occurred in assets and equities between two balance sheets period. Collins Dictionary of Business 3rd ed.

Definition of Funds Flow Statement The funds flow statement reveals the sources from where the funds are made available and the purpose for which funds are utilized in an organization. In financial accounting the statement of cash flows refers to the change in a companys cash and equivalents from one period to the next. Funds Flow Agreement means the funds flow agreement convention portant sur des flux des paiements dated 31 July 2013 between the Funding Entity the Funding Paying Agent the Facility Agent the Borrower the Builder the agent under the Construction Financing the paying agent under the refinancing of the Construction Financing and the funding entity under the refinancing of the Construction Financing as amended by the Funds Flow Amendment.

Funds refer to the working capital of the company so fund flow statement is a statement that studies the changes in the working capital of the business between two accounting years. Funds flow statement is also known as statement of sources and uses of funds. It is only the share.

A means of analysing the movement of funds within a company by comparing successive BALANCE SHEETS to note where additional funds have come from and where they have been deployed in the business. Flow of funds. Flow of funds is said to have taken place when any transaction makes changes in the amount of funds available before happening of the transaction.

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