Operating cash flows show whether the business generates enough cash to service debt, maintain capacity, pay dividends and invest without outside finance, so their components matter for forecasting. They arise chiefly from the main revenue-producing activities and so correspond broadly to the items that determine profit or loss: customer receipts, royalties, fees and commissions, payments to suppliers and employees, income tax payments not attributable to investing or financing, and receipts and payments on contracts held for dealing or trading. Securities and loans held for dealing are akin to inventory, so their purchase and sale is operating, as are the lending and advances a financial institution makes. A gain or loss on selling plant does not make the sale an operating flow; it is investing, although payments to build or buy assets held for rental and later sale under AASB 116 paragraph 68A, and the related rents and sale proceeds, are operating.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.