A statement used in conventional accounting which summarizes the financing and investing activities of an entity, including the extent to which the enterprise has generated funds from operations during the period and for completing the disclosure of changes in financial position during the period. The first English term is the one recommended by the U.S. Accounting Principles Board (APB) since 1971; the second term is the one found most frequently in the World Bank and IFC; and the third is the most common one used in the U.S. prior to the APB recommendation. The other terms are also found.