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. The group presents confirming activities for trade payables as an operational activity.
– 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.