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A free cash flow version of the cash flow statement: a note

机译：现金流量表的自由现金流量版本：注释

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摘要

Purpose - This paper reports an attempt to design a free cash flow version of the cash flow statement. In specific, the paper relates the comprehensive income concept to the definition of free cash flows and shows how free cash flows and residual income can be calculated from the cash flow statement Design/methodology/approach - This paper exhibits how this different version of the cash flow statement can be reported by illustrating the differences with the form of the statement required by the regulatory accounting bodies. Findings - This paper shows that the cash flows resulting from operating and investing activities are exactly equal to the cash flows received by debt and equity holders (financing activities) by using a simple definition of a company's free cash flow. Practical implications - The method used requires a different version of a cash flow statement in which all financing related cash flows, such as interest expense is not included in the cash flow from operating activities. This version of the cash flow statement can be used in order to evaluate and appreciate financial policy formulation. Originality/value - The paper provides to the shareholders and all the parties who are interested in firm and its operation (managers, lenders etc) with information about the company's ability to distribute dividends, to issue new debt and in general the company's ability to meet its obligations.
机译：目的-本文报告了尝试设计现金流量表的自由现金流量版本的尝试。具体而言，本文将综合收益概念与自由现金流量的定义相关联，并说明如何从现金流量表中计算自由现金流量和剩余收益设计/方法/方法-本文展示了现金的这种不同版本可以通过说明监管会计机构要求的报表形式的差异来报告流量报表。调查结果-本文通过使用公司自由现金流的简单定义，表明经营和投资活动产生的现金流量与债务和权益持有人收到的现金流量（融资活动）完全相同。实际含义-所使用的方法要求现金流量表的版本不同，在该版本中，与融资相关的所有现金流量（例如利息支出）均不包含在经营活动的现金流量中。可以使用此版本的现金流量表来评估和评估财务政策的制定。原创性/价值-该文件向股东和所有对公司及其运营感兴趣的各方（经理，贷方等）提供有关公司分配股息，发行新债的能力以及一般公司偿债能力的信息。它的义务。

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