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Business & Money

Cash flow reporting is more susceptible to manipulation than investors imagined.
Fortnightly Magazine - May 15 2003

this market-change information in the operating section of the Statement of Cash Flows; however, it should be disclosed in the footnotes and in the MD&A to ensure that the reader fully understands cash sustainability in terms of current market conditions. - R.H., G.J.B., and A.H.

New and Improved Cash Flow Statement

  • A fair view of sustainable cash flow
  • Net income
  • Non-cash and non-operating adjustments to net income (excluding purchase accounting and similar adjustments)
  • "Basic" cash flow
  • Adjustments for out-of-market
  • contracts (or similar items)

  • "Adjusted Basic" cash flow
  • Normal Changes in working capital
  • Abnormal changes in working capital
  • "Total" operating cash flow

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