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, investment activities and financing activities.

Cash and cash equivalents includes the balance sheet item cash reserves, which covers cash and balances with central banks.

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.