The cash flow statement shows the period's movements in cash and cash equivalents under operating, investing and financing headings. Cash equivalents are highly liquid short-term holdings readily convertible to a known cash amount with insignificant value risk, held to meet short-term commitments (normally maturing within about three months of acquisition); bank overdrafts repayable on demand that form part of cash management are included. Operating flows arise from the main revenue-producing activities (receipts from customers, payments to suppliers and employees, income tax unless identified with investing or financing, and dealing or trading contracts); investing flows cover acquiring and disposing of long-term assets and investments, loans made and repaid, and derivative contracts not held for trading, with hedge cash flows classified like the hedged item; financing flows change the size and composition of contributed equity and borrowings, including lease principal repayments. Operating flows are presented by the indirect method (adjusting profit for working capital movements, non-cash items and investing or financing items) or the direct method (major classes of gross receipts and payments). Investing and financing flows are presented gross by major class, with the aggregate flows from acquiring and disposing of subsidiaries or business units shown separately as investing. Netting is allowed only for receipts and payments made on behalf of customers, for quick-turnover large-amount short-maturity items, and for a financial institution's deposit, placement and customer loan flows.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.