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Движение денежных средств от основной / текущей деятельности (также operational cash flow); денежный поток от операционной деятельности (Earnings before depreciation minus taxes. It measures the cash generated from operations, not counting capital spending or working capital requirements. The New York Times Financial Glossary. In financial accounting, operating cash flow (OCF), cash flow provided by operations, cash flow from operating activities (CFO) or free cash flow from operations (FCFO), refers to the amount of cash a company generates from the revenues it brings in, excluding costs associated with long-term investment on capital items or investment in securities. The International Financial Reporting Standards defines operating cash flow as cash generated from operations less taxation and interest paid, investment income received and less dividends paid gives rise to operating cash flows. To calculate cash generated from operations, one must calculate cash generated from customers and cash paid to suppliers. The difference between the two reflects cash generated from operations. WK Alexander Demidov) |
