The main purpose of the statement of cash flow is to determine how effectively a company is translating earnings into cash flow. (financialcanadian.com)
The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. (irs.gov)
For purposes of the statements of cash flows, the Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. (sec.gov)