The cash flow statement according to IAS 7 shows the change of cash and cash equivalents of Hypo Group Alpe Adria through payment flows from operations, investing activities and financing activities.

Cash and cash equivalents includes the balance sheet item cash and balances with central banks, also referred to as cash reserve.

Compared with the Austrian Enterprise Code, no significant changes have occurred. For banks, the meaningfulness of a cash flow statement is considered to be limited. Therefore, Hypo Group Alpe Adria does not use it as a controlling instrument.