One of four financial statements that provides information how the money (cash inflow) as come into the business and how it has been spent (cash outflow) over a specified period of time. The cash inflows (and outflows) are organized into three sections: cash flows associated with operating activities (cash collected from sales, cash paid on operating activities, cash used purchase inventory, etc.); cash flows associated with investing activities (such as purchasing or selling marketable securities, fixed assets, etc.); and cash associated with financing activities (such as cash received from new loans, cash used to repay loans, cash received from (or paid out to) shareholders, etc.)