raamatupidamisaruanne, mis kajastab raamatupidamiskohustuslase aruandeperioodi rahavoogusid (raha ja raha ekvivalentide laekumisi ning väljamakseid) rühmitatuna vastavalt nende eesmärgile äritegevuse, investeerimistegevuse ja finantseerimistegevuse rahavoogudeks, a financial statement which presents the cash flows (receipts and payments of cash and cash equivalents) of an accounting entity during an accounting period and classifies the cash flows according to their objective into cash flows from operating, investing or financial activities