The cash flow statement shows the composition of and changes in cash and cash equivalents during the financial year. Net cash from operating activities comprises inflows and outflows associated with loans and advances to banks and customers, trading assets, other financial assets available-for-sale and other assets. Net cash from investing activities shows inflows and outflows associated with financial investments and tangible and intangible fixed assets and outlay on the acquisition of subsidiaries. It is subdivided into three sections, namely operating activities, investing activities and financing activities.

Inflows and outflows associated with deposits from banks and customers, liabilities evidenced by paper and other liabilities are likewise a part of operating activities.
Net cash from financing activities relates to inflows from capital increases less dividend payments and inflows and outflows of subordinated capital. Interest and dividend payments arising from operating activities are also shown as components of Net cash from operating activities. Cash and cash equivalents comprises the balance sheet item cash reserve, which consists of cash in hand and demand deposits at central banks.

This item does not include loans and advances to banks that are due at call, which are classed as part of operating activities.

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