What is missing is a statement reflecting the conduct of the firm in managing the funds available. The concern over the importance of this gave rise to various calls and pronouncements for some form of funds statement, resulting in the mandatory disclosure of a statement of cash flows in the accounts.
Nini ni kukosa ni kauli kuonyesha mwenendo wa kampuni katika kusimamia fedha za kutosha. wasiwasi juu ya umuhimu wa hii alitoa kupanda kwa wito mbalimbali na matamko kwa baadhi ya fomu ya fedha kauli, na kusababisha kutoa taarifa ya lazima ya taarifa ya mtiririko wa fedha katika akaunti.