Regulations Governing the Preparation of Financial Reports by Futures Clearing Houses Article 16

A statement of cash flows provides users of financial statements with a basis to assess the ability of the futures clearing house to generate cash and cash equivalents and the needs of the futures clearing house to utilize those cash flows. Namely, it presents, through inflows and outflows of cash and cash equivalents, a summary report on the operating, investing and financing activities of the futures clearing house during the period. The presentation and disclosure of cash flow information shall be made in accordance with IAS 7.