Cash flow information

Cash flow, in general, refers to payments made into or out of a business, project, or financial product.^[1] It can also refer more specifically to a real or virtual movement of money.

Cash flow, in its narrow sense, is a payment (in a currency), especially from one central bank account to another. The term 'cash flow' is mostly used to describe payments that are expected to happen in the future, are thus uncertain, and therefore need to be forecast with cash flows.
A cash flow $CF$ is determined by its time $t$ , nominal amount $N$ , currency $CCY$ , and account $A$ ; symbolically, $CF = CF(t, N, CCY, A)$ .

Cash flows are narrowly interconnected with the concepts of value, interest rate, and liquidity. A cash flow that shall happen on a future day $t N$ can be transformed into a cash flow of the same value in $t 0$ . This transformation process is known as discounting, and it takes into account the time value of money by adjusting the nominal amount of the cash flow based on the prevailing interest rates at the time.

^ Koller, Tim; Goedhart, Marc; Wessels, David (2015). Valuation: measuring and managing the value of companies. McKinsey & Company (Sixth University ed.). Hoboken, NJ: Wiley. ISBN 978-1-118-87370-0. {{cite book}}: line feed character in |title= at position 21 (help)

[1] Koller, Tim; Goedhart, Marc; Wessels, David (2015). Valuation: measuring and managing the value of companies. McKinsey & Company (Sixth University ed.). Hoboken, NJ: Wiley. ISBN 978-1-118-87370-0. {{cite book}}: line feed character in |title= at position 21 (help)

Cash flow information

and 22 Related for: Cash flow information

Cash flow

Free cash flow

Cash flow statement

Discounted cash flow

Operating cash flow

Earnings at risk

Cash flow hedge

Free cash flow to equity

Cash

Cash flow forecasting

Net present value

International Financial Reporting Standards

Financial accounting

Valuation using discounted cash flows

Dividend

Securitization

Insolvency

Internal rate of return

Cashflow matching

Working capital

Payback period

Finance

Accounting
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