BAS Presentations - March 2023

3/1/2023

Cash Inflows (Sources) and Outflows (Uses) Inflow/Source Use/Outflow Asset ‐ Based

• Loan payments/payoffs • Investment payments, maturities, sales

• New loans • New investments

Liability ‐ Based • Deposit growth • New borrowings

• Deposit runoff • Debt payments/payoffs

Source (Inflow)

Use (Outflow)

Assets

 

 

Liabilities/Capital

Note: be mindful of non ‐ cash accounting entries (e.g. depreciation, accruals)

5

Analyzing Past Sources and Uses

Use (Outflow) Use (Outflow) Use (Outflow) Use (Outflow) Use (Outflow) Source (Inflow)

Source (Inflow)

6

3