General Motors Co. (GM)

Statement of Cash Flows

Difficulty: Beginner

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.

General Motors Co., Consolidated Statement of Cash Flows

USD $ in millions

	12 months ended	Dec 31, 2017		Dec 31, 2016		Dec 31, 2015		Dec 31, 2014		Dec 31, 2013
	Income from continuing operations
	Depreciation, amortization and impairment charges
	Foreign currency remeasurement and transaction losses
	Amortization of discount and issuance costs on debt issues
	Undistributed earnings of nonconsolidated affiliates, net
	Pension contributions and OPEB payments
	Pension and OPEB (income) expense, net
	(Gains) losses on extinguishment of debt
	Provision (benefit) for deferred taxes
	Accounts receivable
	Wholesale receivables funded by GM Financial, net
	Inventories
	Automotive equipment on operating leases
	Change in other assets
	Accounts payable
	Income taxes payable
	Accrued and other liabilities
	Change in other operating assets and liabilities
	Other operating activities
	Net cash provided by operating activities
	Expenditures for property
	Available-for-sale marketable securities, acquisitions
	Trading marketable securities, acquisitions
	Available-for-sale marketable securities, liquidations
	Trading marketable securities, liquidations
	Acquisition of companies/investments, net of cash acquired
	Proceeds from sale of business units/investments, net of cash disposed
	Purchase of finance receivables, net
	Principal collections and recoveries on finance receivables
	Purchases of leased vehicles, net
	Proceeds from termination of leased vehicles
	Other investing activities
	Net cash used in investing activities
	Net increase (decrease) in short-term debt
	Proceeds from issuance of debt, original maturities greater than three months
	Payments on debt, original maturities greater than three months
	Payments to purchase common stock
	Proceeds from issuance of GM Financial preferred stock
	Dividends paid
	Other financing activities
	Net cash provided by financing activities
	Net cash used in operating activities, discontinued operations
	Net cash used in investing activities, discontinued operations
	Net cash provided by financing activities, discontinued operations
	Net cash used in discontinued operations
	Effect of exchange rate changes on cash, cash equivalents and restricted cash
	Net increase (decrease) in cash, cash equivalents and restricted cash
	Cash, cash equivalents and restricted cash at beginning of period
	Cash, cash equivalents and restricted cash at end of period

Based on: 10-K (filing date: 2018-02-06), 10-K (filing date: 2017-02-07), 10-K (filing date: 2016-02-03), 10-K (filing date: 2015-02-04), 10-K (filing date: 2014-02-06).

Item	Description	The company
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.	General Motors Co.'s net cash provided by operating activities increased from 2015 to 2016 and from 2016 to 2017.
Net cash used in 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.	General Motors Co.'s net cash used in investing activities declined from 2015 to 2016 but then increased from 2016 to 2017 exceeding 2015 level.
Net cash provided by 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.	General Motors Co.'s net cash provided by financing activities increased from 2015 to 2016 but then declined significantly from 2016 to 2017.

	General Motors Co.	Other companies (not purchased previously)
Financial Statements
Common-Size Financial Statements
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Relative Valuation
Discounted Cash Flow (DCF) Valuation
Long-term Trends
Analysis
Financial Reporting Quality

	All companies
Financial Statements
Common-Size Financial Statements
Ratios
Relative Valuation
Discounted Cash Flow (DCF) Valuation
Long-term Trends
Analysis
Financial Reporting Quality