Cash flows

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Inflows and outflows of cash and cash equivalents. Also called payments of cash and receipts of cash or cash payments and cash receipts.

Cash payments (cash outflows) are among others payments to trade creditors, employees (net salary), governments (corporate tax, social securities, VAT or sales tax and/or labor tax withholdings), owners (dividends and repayments of (equity) contributions) and financial institutions (interest and principal).

Cash receipts (cash inflows) are among others receipts from customers, governments (grants or subsidies), owners ((equity) contributions) and financial institutions (withdrawals from time-deposits and interest).

 

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