Regulations on Business Entity Accounting Handling Article 43
The statement of cash flows: defined as the information about the changes in cash and cash equivalents of the business entity for a reporting period, showing separately changes from operating activities, investing activities and financing activities.
中文原文 商業會計處理準則第43條
現金流量表，指以現金及約當現金之流入與流出，彙總說明商業於特定期間之營業、投資及籌資活動之現金流量。