<Tr> <Td> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> </Td> </Tr> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> <P> In business accounting, the statement of change in financial position is a financial statement that outlines the sources and uses of funds and explains any changes in cash or working capital . </P> <P> It contains activities from operations that alter the cash of a company has on hand . Changes in financial position include cash outflows, such as capital expenditures, and cash inflows, such as revenue . It may also include certain non-cash changes, such as depreciation . </P>

A statement or report that records the fluctuation in business's capital is referred as