The statement of cash flows clarifies cash flows according to which of the following?

Operating and non-operating flows Investing and non-operating flows Inflows and outflows Operating, investing and financing activities

Operating, investing and financing activities

There are three cash flow types that companies should track and analyze to determine the liquidity and solvency of the business: cash flow from operating activities, cash flow from investing activities and cash flow from financing activities. All three are included on a company's cash flow statement.