Yes cash flow statement is part of financial statements and mandatory to provide along with income statement and balance sheet.
No. Cash flow is not part of a financial statement, but is a finance statement along with the statement of comprehensive income and statement of financial position. Cash flow shows the liquidity of an organisation.
sales is not part of cash flow statement and sales is part of income statement.
taxes payment is part of cash flow statement and not part of income statement.
Yes all increase or decrease in cash goes to cash flow statement and are part of it.
loan receivable is not part of cash flow statement as still no cash is received.
depreciation is not part of cash flow statement and in indirect method for cash flow it will be added back to cash flow from operating activities.
income tax liability is not part of cash flow statement rather it is part of balance sheet.
pension liabilities are not part of cash flow statement rather it is part of balance sheet until paid.
Paid in capital is shown under cash flows from financing activities in cash flow statement.
owners distribution is not shown in cash flow statement since cash flow statement shows the flow of cash in different activities not the distribution and in case if the profits are distributed then it is a part of profit and loss appropriation a/c.
Amortization itself don't reduce the cash flow from business that is not part of cash flow statement because it is just the allocation of intangible asset cost to profit and loss statement and not actual cash inflow or outflow.
Security premium is part of cash flow from financing activities