source and application of funds
- = source and disposition of fundsA statement describing how a business has raised and used its funds for a specified period. Sources of funds are typically trading profits, issues of shares or loan stock, sales of fixed assets, and borrowings. Applications are typically trading losses, purchases of fixed assets, dividends paid, and repayment of borrowings. Any balancing figure represents an increase or decrease in working capital. Formerly, a statement of source and application of funds (a funds flow statement) was required by Statement of Standard Accounting Practice 10, Statements of Source and Application of Funds, to be produced by a company if its turnover or gross income was above a specified threshold. However, this is now obsolete since SSAP 10 has been withdrawn and replaced by Financial Reporting Standard 1, Cash Flow Statements.
Accounting dictionary. 2014.
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