What is fund flow statement ???

It is a term used by the students of commerce group and business houses.This mean from where the cash comes and where it will go during the period of a year or for two three years.
Sales purchases expenses of all kinds etc and loan along with equity also comes in picture.

Fund flow statement is the statement that tracks the flow of funds in an organization. It shows the flow of sources and uses of funds...

during any year, there are funds earned and funds spent by a company.... the income statement shows only the profit related items & includes many book-keeping entries which mite not have actually been spent, or spent money which is yet to be recorded as expense or revenue....

funds flow tracks all of this,.... and indicates the sources and wat they were used for... for example, a new loan was taken to buy a property in a company... it will never appear in a income statement, but it will appear as both sources (debt) & use (purchase of property) in the FFS.

Cash or Fund Flow statement are Financial statements, showing Funds or Cash coming into the company & how,it is used.

Flow of funds
In the context of municipal bonds, refers to the statement displaying the priorities by which municipal revenue will be applied to the debt.

In the context of mutual funds, refers to the movement of money into or out of a mutual funds or between or among various fund sectors.

Lek d.d.Lek Group
1998199719981997

OPENING BALANCE OF CASH as at 1 January 19985,0285,4045,5355,912
Cash at bank and in hand30299809607
Short-term deposits4,7265,3054,7625,305

FUNDS FLOW FROM OPERATING ACTIVITIES8,6814,8758,2145,004
Net profit3,5403,7013,6973,608
Depreciation6,0346,2976,1326,387
Inventories(720)(997)(571)(843)
Long-term operating receivables5554
Short-term operating receivables(567)(4,110)(1,344)(4,373)
Deferred expenses and accrued income05(10)54
Short-term operating liabilities1,007(2)924181
Short-term operating liabilities2(1)2(1)
Long-term liability(620)(22)(621)(13)

FUNDS FLOW FROM INVESTING ACTIVITIES(6,869)(7,322)(6,585)(7,499)
Intangible assets(8)(232)(3)(235)
Tangible assets(6,448)(6,536)(6,585)(6,718)
Long-term investments(414)(554)(279)(546)

FUNDS FLOW FROM FINANCING ACTIVITIES6502,0711,2012,118
Issued share capital0000
Capital surplus0000
Reserves(1)701(1)713
Revaluation reserve2,6832,8622,6892,863
Minority interest 0(3)
Distribution of profit from previous years(1,354)(2,530)(1,354)(2,543)
Purchase of own shares386233386233
Long-term provisions(272)1,083(280)1,075
Long-term financial liabilities(550)(149)(557)(188)
Short-term financial investments(195)(82)(292)(25)
Short-term financial liabilities(47)(47)610(7)

TOTAL FUNDS FLOW2,462(376)2,548(377)

CLOSING BALANCE OF CASH as at 31 December7,4915,0288,0835,535
Cash106302698809
Short-term deposits7,3854,7267,3854,726

Notes
The operating and closing balance of cash also includes short-term deposits at commercial banks of up to 90 days, and marketable securities.
The Fund Flow Statement does not include revaluation of the opening balances of the Balance Sheet items.

this is an example of fund flow statement have a better look here
http://www.lek.si/eng/company-overview/reports/annual-report-98/funds-flow/

That's another term for Statement of Cash Flows. The statement shows, for a specific period of time, where has cash gone, and where has it come from. Usually broken into 3 subsections:

Cash from Operations - money to/from customers, etc
Cash from Financing - money to/from inventory, etc
Cash from Investing - money to/from investors, etc.

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