Cash Flow corresponds to a balance sheet relationship, that is, what comes in minus what goes out is what is left. Therefore, cash flow is the difference between money that came in and money that went out of the cash register. We know that in the Balance Sheet, we have: Assets = Liabilities + Equity.
 Likewise, in cash flow, we have an equation similar to that of the Balance Sheet:
 Cash flow from assets = cash flow to creditors + cash flow to owners (or shareholders).
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