Cash Flow Statement

Profit is measured on the accrual basis, so a profitable business can still run short of cash. The cash flow statement, prepared under NAS 7 (based on IAS 7), explains the change in cash and cash equivalents between two balance sheet dates.

• Operating activities: cash from the main revenue-producing activities. For a bank this includes interest and fees received, interest paid, payments to staff and suppliers, and changes in loans and deposits.
• Investing activities: purchase and sale of long-term assets and investments, such as property, equipment and long-term securities.
• Financing activities: issue of shares and debentures, borrowings and their repayment, and dividends paid.

Operating cash flow can be presented by the direct method (major classes of gross receipts and payments) or the indirect method (starting from profit and adjusting for non-cash items such as depreciation and provisions and for changes in working capital).

The statement helps lenders assess repayment capacity, because loans are repaid from cash, not from accounting profit.

नाफा प्रोदभावी आधारमा मापन हुने भएकाले नाफामा रहेको व्यवसायमा पनि नगद अभाव हुन सक्छ। NAS 7 (IAS 7 मा आधारित) अनुसार तयार हुने नगद प्रवाह विवरणले दुई वासलात मितिबीच नगद तथा नगद सरहमा भएको परिवर्तन व्याख्या गर्छ।

• सञ्चालन क्रियाकलाप: मुख्य आम्दानीमूलक कारोबारको नगद; बैंकमा ब्याज र शुल्क प्राप्ति, ब्याज भुक्तानी, कर्जा र निक्षेपको परिवर्तन।
• लगानी क्रियाकलाप: स्थिर सम्पत्ति र दीर्घकालीन लगानी खरिद/बिक्री।
• वित्तीय क्रियाकलाप: शेयर/ऋणपत्र जारी, सापटी र भुक्तानी, लाभांश।

प्रत्यक्ष र अप्रत्यक्ष विधिबाट सञ्चालन नगद प्रवाह देखाउन सकिन्छ। कर्जा नगदबाट तिरिने भएकाले ऋणीको भुक्तानी क्षमता मूल्याङ्कनमा यो महत्त्वपूर्ण हुन्छ।