<Tr> <Td_colspan="2"> Parentheses indicate negative values </Td> </Tr> <P> The cash flow statement was previously known as the flow of funds statement . The cash flow statement reflects a firm's liquidity . </P> <P> The statement of financial position is a snapshot of a firm's financial resources and obligations at a single point in time, and the income statement summarizes a firm's financial transactions over an interval of time . These two financial statements reflect the accrual basis accounting used by firms to match revenues with the expenses associated with generating those revenues . The cash flow statement includes only inflows and outflows of cash and cash equivalents; it excludes transactions that do not directly affect cash receipts and payments . These non-cash transactions include depreciation or write - offs on bad debts or credit losses to name a few . The cash flow statement is a cash basis report on three types of financial activities: operating activities, investing activities, and financing activities . Non-cash activities are usually reported in footnotes . </P> <P> The cash flow statement is intended to </P>

Which type of fund requires a statement of cash flows
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