# 월간현금흐름표 \[IFRS / GAAP]

### 현금흐름표\[ IFRS ]

이자수익, 이자비용 및 현금배당을 각각 해당 활동에 포함시키는 형식

* **이자수익 : 투자활동**
* **이자비용 및 현금배당 : 재무활동**

<figure><img src="/files/ZQwDtIIGB1ZVs6EnBC5s" alt=""><figcaption><p>IFRS 현금흐름표</p></figcaption></figure>

### 현금흐름표\[ GAAP ]

이자수익, 이자비용 및 현금배당을 영업활동에 포함시키는 형식

* **이자수익, 이자비용, 현금배당 : 영업활동**

<figure><img src="/files/cp3iQ9oSFYDxqKfiVJkD" alt=""><figcaption><p>GAAP 현금흐름표</p></figcaption></figure>

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