reviewCash flow forecast is of interest to investors, creditors,employees and rating agencies among others. Investors are inter-ested in cash flows as input into their investment models toenable them to decide on payoff relating to dividends and capitalappreciation of their investments. Creditors are interested in sol-vency decisions relating to the firms they transact business withand employees are interested in job security and going-concernissues relating to firms they work for. Rating agencies are alsointerested in going-concern and a firm’s ability to pay its debtswhen they are due.