The following terms with their corresponding explanation are used in the consolidated cash flow statement prepared using the indirect method:

– Cash flows: inflows and outflows of cash and cash equivalents, which are short-term, highly liquid investments that are subject to an insignificant risk of changes in value.
– Operational activities: the typical activities of the entities forming the consolidated group, along with other activities that cannot be classified as investing or financing activities.
– Investing activities: the acquisition and disposal of long-term assets and other investments not included in cash and cash equivalents.
– Financing activities: activities that result in changes in the size and composition of the equity and liabilities that are not operating activities.