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Singapore's Financial Stream: The Cash Flow Statement Unveiled

10 October 2023

Editor: Enda Tarigan


Understanding the Cash Flow Statement is essential

In Singapore's thriving business ecosystem, financial transparency is not just good practice—it's a prerequisite for success. Among the essential financial documents, the Cash Flow Statement stands tall as a beacon of fiscal insight.


In this article, we'll delve into the nuances of the Cash Flow Statement from a Singaporean perspective, enriched by insights from expede.com.sg, a prominent name in Singapore's financial services landscape.


What is a Cash Flow Statement?

The Cash Flow Statement, often referred to as the Statement of Cash Flows, is a financial statement that provides a detailed record of a company's cash inflows and outflows over a specified period, typically a fiscal quarter or year. It serves as a compass for tracking how cash moves into and out of a business.


Understanding the Components

  • Operating Activities: This section outlines the cash generated or used in a company's core operations, such as cash received from customers and payments made to suppliers.

  • Investing Activities: Investing activities detail cash flows related to the acquisition or sale of long-term assets like property, equipment, or investments.

  • Financing Activities: Financing activities encompass cash flows associated with obtaining or repaying capital, such as issuing or buying back shares, paying dividends, and securing loans.


Significance in Singapore

In Singapore's bustling economic landscape, adherence to financial reporting standards is paramount. Companies are expected to comply with the Singapore Financial Reporting Standards (SFRS), which align with International Financial Reporting Standards (IFRS).


These standards ensure consistency, transparency, and comparability in financial reporting.

The Cash Flow Statement holds particular significance in Singapore for several compelling reasons:

  • Liquidity Assessment: It is a critical tool for assessing a company's liquidity, providing insights into its ability to meet short-term obligations and fund operational activities.

  • Investor Confidence: Transparency in cash flow reporting bolsters investor confidence. A well-structured Cash Flow Statement assures investors of a company's financial stability.

  • Creditworthiness: Lenders and creditors scrutinize the Cash Flow Statement to evaluate a company's creditworthiness. It informs them of the firm's ability to meet its financial obligations, including loan repayments.

  • Strategic Planning: Business leaders utilize the Cash Flow Statement for strategic planning. It guides decisions regarding investments, financing options, and dividend distributions, shaping the company's path to sustainable growth.

  • Regulatory Compliance: Compliance with Singaporean regulatory bodies, such as the Accounting and Corporate Regulatory Authority (ACRA), is imperative. The Cash Flow Statement plays a crucial role in ensuring adherence to financial standards and regulations.


In Singapore's dynamic and competitive business environment, understanding the Cash Flow Statement is essential. It not only ensures regulatory compliance but also empowers businesses to make informed financial decisions.


With insights from expede.com.sg, navigating the financial landscape in Singapore becomes more manageable and strategic. To thrive in this vibrant economy, mastering the language of cash flows is a fundamental step toward financial success.



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