Pursuant to Section 16 (1) of the Federal Budget Act (BHG). The cash flow budget reflects the financing activities and serves as the basis for liquidity planning. It shows cash outflows and inflows and the net cash balance (budget deficit or budget surplus) on a non-consolidated basis. The cash flow from financing activities (balancing budget) shows expenditures for repayment and receipts from borrowing or cash strengthening operations). Expenditures are financed by revenues (taxes, fees, etc.) or - if these are insufficient - by borrowing.
The operating budget shows revenues and expenses under the accrual basis of accounting (not consolidated).
Federal Ministry of Finance.
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