According ÅRL 4:1 st 2 Only larger companies / corporations required to prepare a cash flow statement (kassflödesanalys).
A cash flow statement is simply an analysis of a company's cash flows (Cash Flow) over a specified period, ie. all actual receipts and payments during a fiscal year usually. However, have them listed companies as quarterly financial statements must also establish a cash flow statement, usually in abbreviated form.
Cash flow analysis can be simplified into the following groups:
1. Continuing operations
Consists of inventories, claims, current liabilities, and shall also include adjustments for depreciation.
2. Investeringsverksamhet
Consists of the acquisition of tangible fixed assets and investments.
3. Finansieringsverksamhet
Comprised of such new issues, loans, amortization of debt, Dividends paid, Group.
4. Cash flow
5. Cash and cash equivalents at end of year