A statement of cash flows provides the primary users of the financial reports with a basis to assess the ability of the FCM to generate cash and cash equivalents and the needs of the FCM to utilize those cash flows. Namely, it presents, through inflows and outflows of cash and cash equivalents, a summary report on the FCM's operating, investing, and financing activities during the period. The presentation and disclosure of cash flow information shall be made in accordance with IAS 7.