In a CMA (Credit Monitoring Arrangement) report prepared by banks for assessing a borrower, Form VI corresponds to which of the following statements?

A CMA report is a structured financial report that presents past performance and future projections of a borrower. It helps banks evaluate repayment capacity and working capital requirements. The report has multiple forms: • Form I → Particulars of current and proposed credit limits • Form II → Operating Statement (profitability) • Form III → Analysis of Balance Sheet (Liabilities & Assets) • Form IV → Comparative Statement of Current Assets & Liabilities • Form V → Maximum Permissible Bank Finance (MPBF) • Form VI → Fund Flow Statement (tracks sources & application of funds over the period) • Form VII → Ratio Analysis Thus, Form VI in a CMA report relates to the Funds Flow Statement.