Article 231

The cash flow statement shall report cash flows during the period showing the movement between opening and closing treasury amounts. The treasury shall be made up of the following: cash in hand; bank accounts and deposits payable on demand; other disposable assets which can quickly be converted to cash and whose value is stable.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.