Global Journal of Management and Business Research, C: Finance, Volume 22 Issue 5

- Immediate liquidity includes everything that is already cash and cash equivalents; - By definition, deferred cash includes only and exclusively short-term receivables. The subdivision of this aggregate into four micro-aggregates (commercial, financial, tax and non-characteristic) is necessary to determine a series of income and financial ratios: deferred commercial liquidity substantially includes all short-term trade receivables net of the allowance for doubtful accounts; deferred financial liquidity includes all short-term financial receivables; tax-deferred liquidity includes all short-term tax and social security/assistance receivables; non-characteristic deferred liquidity consists of all future revenues (realisable within 12 months), not already included in previous aggregates, which have the characteristic of not being considered part of the company's typical operations. This is the case, for example, of receivables related to the sale of long- term assets. It is evident that this receivable cyeart be included in the typical business activity (otherwise, the receivable would be from customers). For this reason, it can be included in this sub-aggregate; 28 Global Journal of Management and Business Research Volume XXII Issue V Version I Year 2022 ( ) C © 2022 Global Journals Does the Formal Structure of the Cash Flow Statement have an Impact on the Understanding of the Data Contained in the Report Explaining the Company's Financial Dynamics? Reclassification Scheme Balance Sheet/Budget Implemented As Part of an Integrated Information System ASSETS 31/12/N LIAOILITIES AND EQUITY 31/12/N SHORT-TERM ASSETS SHORT-TERM LIAOILITIES 1. Immediate liquidity 1. Short-termfinancialliaoilities 2. Deferredliquidity * Trade receivables * Financial liquidity 2. Short-term tax liaoilities * Tax-deferredincome * Non-characteristicdeferredincome 3. 3. Short-term non-financialliaoilies 4. Short-term assets non- characeristic 5. Advances to trade suppliers long-term assets LONG-TERM LIAOILITIES 1. Long-termtangible assets 1. Long-termfinancialiaoilities 2. Long-termintangible assets 2. Long-term tax liaoilities 3. Long-term credit assets * Trade accounts receivable * Financial assets 3. Long-term non financialliaoilities * Tax assets * Non-typical accounts receivable EQUITY 4. Long-term assets non characteristic Stand-alone items Stand-alone items NET ASSETS BALANCE TOTAL Availability (inventories)