Kontantstrømsoppstillingen

Kontantstrømsoppstillingen, often translated as the "statement of cash flows" or "cash flow statement" in English, is a financial statement that summarizes the amount of cash and cash equivalents entering and leaving a company. It is one of the three primary financial statements, alongside the balance sheet and the income statement. The purpose of the kontantstrømsoppstilling is to provide insight into how a company's cash position has changed during a specific period. It helps stakeholders understand a company's ability to generate cash, its ability to meet its obligations, and its need for external financing.

The statement is typically divided into three main sections: cash flows from operating activities, cash flows from investing activities, and cash flows from financing activities. Cash flows from operating activities reflect the cash generated or used by the company's core business operations. This includes cash received from customers and cash paid to suppliers, employees, and for operating expenses. Cash flows from investing activities show the cash generated or used from the purchase and sale of long-term assets, such as property, plant, and equipment, as well as investments in other companies. Cash flows from financing activities report the cash generated or used from debt, equity, and dividends. This includes cash from issuing stock or bonds, repaying debt, and paying dividends to shareholders.

There are two methods for presenting operating activities: the direct method and the indirect method. The direct method shows major classes of gross cash receipts and gross cash payments. The indirect method starts with net income and adjusts it for non-cash items and changes in working capital accounts to arrive at cash flow from operations. Both methods ultimately arrive at the same net change in cash for the period. The kontantstrømsoppstilling is crucial for investors, creditors, and management to assess a company's liquidity, solvency, and financial flexibility.