What is Statement of cash flows?
The part of the financial statements that shows where cash and cash equivalents came from and where they went during the reporting period. Under NAS No. 9, receipts and payments are divided into three categories: operating activities, investing activities and financing activities. Bank loans received belong to financing activities. Movements between cash and cash equivalents (for example, placing surplus cash in cash equivalents) are not shown in the statement as cash flows. The difference from the profit and loss statement: this statement shows not accrued amounts but the money that actually came in and went out.
Source: 9-son BHMS "Pul oqimlari to'g'risidagi hisobot", 3-band; 9-son BHMS, 6-band; 9-son BHMS, 7-band; 9-son BHMS, 8-band