To perform indirect cash flow statement planning within Oracle's Financials module, you must enable the Income Statement, Balance Sheet, and the Cash Flow Statement features. The indirect method for calculating cash flow begins with Net Income, which is derived from the Income Statement. It then adjusts for non-cash items and changes in working capital (e.g., accounts receivable, inventory, accounts payable), which are tracked on the Balance Sheet. Enabling the Cash Flow Statement feature itself is necessary to perform the consolidation and view the resulting statement. The system enforces this dependency by automatically selecting the Income Statement and Balance Sheet when the Cash Flow Statement is enabled.

C. Revenue: This is a sub-component of the Income Statement. The requirement is to enable the entire Income Statement feature, which includes revenue planning.

E. Expense: This is a sub-component of the Income Statement. The requirement is to enable the entire Income Statement feature, which includes expense planning.

1. Oracle® Cloud Enterprise Performance Management

Administering Planning

Release 24.05

F85844-11

Chapter 8: Administering Financials. In the section "Enabling Financials Features

" the documentation states: "If you select Cash Flow Statement

Income Statement and Balance Sheet are selected automatically and cannot be cleared. For Cash Flow

you can select either the Indirect or Direct method

or both." This directly confirms the dependency and requirement to enable all three features.

2. Oracle® Cloud Enterprise Performance Management

Working with Planning

Release 24.05

F85843-11

Chapter 10: Working with Financials. The section "About the Cash Flow Statement" explains the methodology: "For the indirect method

cash flow is calculated based on changes in the Balance Sheet and Income Statement." This supports the necessity of having both the Balance Sheet and Income Statement enabled to provide the required data inputs.