95 Statement of Cash Flows mandates that companies include a statement of cash flows among their financial statements. Direct third-party cash receipts to and payments from a bank account or other financial institution containing restricted cash are classified as cash flows from operating investing or financing activities in the statement of cash flows based on the nature of the cash flows. Cash Flow Statement Example Cash Flow Statement Cash Flow Statement Template Items of income or expense associated with investing or financing cash flows. . You must then list every cash inflow or outflow over the same timeframe to show their cumulative effect on the cash reserves of the business. Receipt of cash from a non-cash item is termed as cash inflow while cash payment. The net of the two values is the operating cash flow. It is based on cash accounting. Statement of position Exhibit 3. 31 2020 Cash flows from operating activiti