14 December 2007
ONLY CASH ITEMS ARE SHOWN IN CASH FLOW STATEMENT WHERE AS NON CASH ITEMS LIKE DEPRECIATION WRITE OFFS ETC.. ARE ALSO SHOWN IN FUNDS FLOW. LENDERS LIKE BANKS AND FIN. INSTITUTIONS ASK FOR FUNDS FLOW WHERE AS LISTED COMPANIES AND COMPANIES EXCEEDING A CERTAIN TURNOVER NEED TO PRESENT CASH FLOW ALONG WITH THEIR ANNUAL FINANCIAL STATEMENTS. R.V.RAO