Cashflow
The term ‘cash flow’ refers to the amount of a company’s non-tied capital. As a financial variable it provides information about an enterprise’s liquidity position and specifies the amount of the financial surplus within a defined period. The cash flow shows the level of funds available to a company for investment, debt redemption and profit distribution on a specified date. Since it reflects the enterprise’s financial stability, the level of cash flow is an important factor in the assessment of its creditworthiness.