Key components:
Profit and loss statement: shows the underlying profitability of the operation
Focuses on operating performance
Cash flow statement: shows the movement and use of capital to fund operations in the P&L account
Also the acquisition or disposal of assets in the balance sheet
Balance sheet: a statement of assets and liabilities at a point in time
Money owed to creditors, to the bank (loans), fixed assets (equipment, land...), owed by customers, investment by shareholders...
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