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Cash Flow Statement
The cash flow statement provides information about a company’s cash receipts and cash payments during an accounting period, showing how these cash flows link the ending cash balance to the beginning balance shown on the company’s balance sheet.
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.
Boston Scientific Corp., consolidated cash flow statement
US$ in millions
|Cash flow statement item||Description||The company|
|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.||Boston Scientific Corp.’s cash provided by operating activities decreased from 2017 to 2018 but then increased from 2018 to 2019 exceeding 2017 level.|
|Cash used for 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.||Boston Scientific Corp.’s cash used for investing activities decreased from 2017 to 2018 and from 2018 to 2019.|
|Cash provided by (used for) 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.||Boston Scientific Corp.’s cash provided by (used for) financing activities increased from 2017 to 2018 and from 2018 to 2019.|