<?xml version="1.0" encoding="UTF-8"?>
<svg xmlns="http://www.w3.org/2000/svg" width="960" height="812" viewBox="0 0 960 812" role="img" aria-labelledby="title desc">
<style data-site-theme="n3wth">
  [fill="#6e6e73"] { fill: #6e6e73; }
  [fill="#f5f5f7"] { fill: #f5f5f7; }
  [fill="#1d1d1f"] { fill: #1d1d1f; }
  [stroke="#6e6e73"] { stroke: #6e6e73; }
  [stroke="#1d1d1f"] { stroke: #1d1d1f; }
  [fill="#0071a4"] { fill: #054a6b; }
  [fill="#0a5c22"] { fill: #0a5c22; }
  [stroke="#c7c7cc"] { stroke: rgba(8, 9, 11, 0.2); }
@media (prefers-color-scheme: dark) {
  [fill="#6e6e73"] { fill: #9aa0a8; }
  [fill="#f5f5f7"] { fill: #08090b; }
  [fill="#1d1d1f"] { fill: #f2f3f5; }
  [stroke="#6e6e73"] { stroke: #9aa0a8; }
  [stroke="#1d1d1f"] { stroke: #f2f3f5; }
  [fill="#0071a4"] { fill: #a9e5ff; }
  [fill="#0a5c22"] { fill: #8ef2ab; }
  [stroke="#c7c7cc"] { stroke: rgba(255, 255, 255, 0.17); }
}
</style>
<title id="title">A snapshot is different from a flow</title><desc id="desc">A reporting-period timeline distinguishes a balance sheet’s position at a date from income, cash flow and changes in owners’ equity over the period. The four statements answer complementary questions.</desc>
<defs><marker id="arrow" markerWidth="9" markerHeight="9" refX="8" refY="4.5" orient="auto" markerUnits="userSpaceOnUse"><path d="M0 0L9 4.5L0 9Z" fill="#6e6e73"/></marker></defs>
<rect width="960" height="812" fill="#f5f5f7"/><g font-family="system-ui, -apple-system, BlinkMacSystemFont, Segoe UI, sans-serif"><text x="40" y="59" font-size="36" font-weight="600" fill="#1d1d1f" text-anchor="start"><tspan x="40" dy="0">A snapshot is different from a flow</tspan></text><text x="40" y="98" font-size="24" font-weight="400" fill="#6e6e73" text-anchor="start"><tspan x="40" dy="0">Four financial statements answer different business questions</tspan></text><text x="40" y="152" font-size="22" font-weight="600" fill="#6e6e73" text-anchor="start"><tspan x="40" dy="0">REPORTING PERIOD</tspan></text><path d="M88 196H861" fill="none" stroke="#6e6e73" stroke-width="3" marker-end="url(#arrow)"/><text x="85" y="238" font-size="24" font-weight="400" fill="#6e6e73" text-anchor="start"><tspan x="85" dy="0">Start</tspan></text><text x="810" y="238" font-size="24" font-weight="400" fill="#6e6e73" text-anchor="start"><tspan x="810" dy="0">End</tspan></text><circle cx="855" cy="196" r="9" fill="#1d1d1f" stroke="#1d1d1f" stroke-width="2"/><path d="M855 249V274" fill="none" stroke="#6e6e73" stroke-width="3" marker-end="url(#arrow)"/><text x="542" y="327" font-size="28" font-weight="600" fill="#0071a4" text-anchor="start"><tspan x="542" dy="0">Balance sheet</tspan></text><text x="542" y="367" font-size="25" font-weight="400" fill="#1d1d1f" text-anchor="start"><tspan x="542" dy="0">Position at a date:</tspan><tspan x="542" dy="32.5">assets, liabilities and equity.</tspan></text><text x="62" y="327" font-size="28" font-weight="600" fill="#1d1d1f" text-anchor="start"><tspan x="62" dy="0">Income statement</tspan></text><text x="62" y="367" font-size="25" font-weight="400" fill="#1d1d1f" text-anchor="start"><tspan x="62" dy="0">Performance over the period:</tspan><tspan x="62" dy="32.5">revenue, costs and profit.</tspan></text><text x="62" y="510" font-size="28" font-weight="600" fill="#0a5c22" text-anchor="start"><tspan x="62" dy="0">Cash flow statement</tspan></text><text x="62" y="550" font-size="25" font-weight="400" fill="#1d1d1f" text-anchor="start"><tspan x="62" dy="0">Cash moving over the period:</tspan><tspan x="62" dy="32.5">operating, investing, financing.</tspan></text><text x="542" y="510" font-size="28" font-weight="600" fill="#1d1d1f" text-anchor="start"><tspan x="542" dy="0">Equity statement</tspan></text><text x="542" y="550" font-size="25" font-weight="400" fill="#1d1d1f" text-anchor="start"><tspan x="542" dy="0">Changes over the period:</tspan><tspan x="542" dy="32.5">the owners’ stake.</tspan></text><text x="40" y="687" font-size="26" font-weight="400" fill="#1d1d1f" text-anchor="start"><tspan x="40" dy="0">A profit figure and a cash balance answer different questions.</tspan><tspan x="40" dy="33.800000000000004">Read the statements together when assessing a decision.</tspan></text><path d="M40 750H920" fill="none" stroke="#c7c7cc" stroke-width="3"/><text x="40" y="784" font-size="22" font-weight="400" fill="#6e6e73" text-anchor="start"><tspan x="40" dy="0">Conceptual illustration • not measured data</tspan></text></g></svg>
