 The set of changes in financial position, showing the registered modification in weights in each of the main areas of coverage, which, together with the profit or loss, determine the change of the resources of the entity during a period .In this state relate the net result of the change management in the financial structure and all cl reflect the increase or decrease in cash and temporary investments during the period.Within the range of activities promoted by businesses, has become increasingly clear that the resources are generated and / or used in three main areas