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Statement of Cash Flows
The cash flow statement provides information about a company’s cash receipts and cash payments during an accounting period, showing how these cash flaws link the ending cash balance to the beginning balance shown on the company’s statement of financial position.
The cash flow statement consists of three parts: cash flows provided by (used in) operating activities, cash flows provided by (used in) investing activities, and cash flows provided by (used in) financing activities.
eBay Inc., Consolidated Statement of Cash Flows
USD $ in millions
|Net cash provided by operating activities||Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.||eBay Inc.’s net cash provided by operating activities increased from 2016 to 2017 but then declined significantly from 2017 to 2018.|
|Net cash (used in) provided by investing activities||Amount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.||eBay Inc.’s net cash (used in) provided by investing activities increased from 2016 to 2017 and from 2017 to 2018.|
|Net cash used in financing activities||Amount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.||eBay Inc.’s net cash used in financing activities declined from 2016 to 2017 and from 2017 to 2018.|