y) Consolidated statement of cash flows
The following terms are used in the consolidated statements of cash flows with the meanings specified:
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Cash flows: inflows and outflows of cash and cash equivalents, which are short-term, highly liquid investments that are subject to an insignificant risk of changes in value, irrespective of the portfolio in which they are classified. The Bank classifies as cash and cash equivalents the balances recognized under Cash and balances with the Central Bank in the consolidated balance sheet. |
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Operating activities: the principal revenue-producing activities of credit institutions and other activities that are not investing or financing activities. |
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Investing activities: the acquisition and disposal of long-term assets and other investments not included in cash and cash equivalents. |
Financing activities: activities that result in changes in the size and composition of the equity and liabilities that are not operating activities.