Cash flow from operating activities (OCF)

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In regulatory language, the amounts generated from a company’s operating activities. This does not include all cash inflows, for example, not profits from any securities invested as a reserve cushion (the figure is calculated by adjusting net income to reflect depreciation expenses, deferred taxes, accounts payable, accounts receivable, and any extraordinary items. It shows how much money the company received from its actual business operations; but this does not include cash received from other sources, such as investments).

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
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Merk, G. (Hrsg.): „Cash flow from operating activities (OCF)“. In: Finanz- und Wirtschaftslexikon. https://www.gerhardmerk.de/cash-flow-from-operating-activities-ocf/ (Stand: 25.07.2023).

Die von Universitätsprofessor Dr. Gerhard Merk begründete Sammlung wird seit Herbst 2014 von Professor Dr. Dr. h.c. Eckehard Krah redaktionell fortgeführt und um neue Begriffe ergänzt. Sollten Sie Fehler entdecken oder sonstige Hinweise haben, schreiben Sie an: info@ekrah.com

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