cuadro de financiación statement of source and application of funds (UK)
| Creator: | |
| Language pair: | Spanish to English |
| Definition / notes: | statement of changes in financial position (US) a statement showing how an organisation has raised finance for a specified period and how that finance has been applied. Sources of funds are typically trading profits, issues of shares or loan stock, sales of fixed assets and borrowings. Applications are typically trading losses, purchases of fixed assets, dividends paid and repayment of borrowings. Any balancing figure representas an increase or decrease in working capital. |
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