A financial statement that displays changes in cash generated and used is known as:

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The financial statement that displays changes in cash generated and used is the cash flow statement. This document provides important insights into a company's liquidity and overall cash management by detailing cash inflows and outflows over a specific period. It typically breaks down cash flows into three categories: operating activities, investing activities, and financing activities. This structure allows stakeholders to assess how well the company's operations generate cash and how that cash is being utilized, which is crucial for understanding the financial health of the organization.

In contrast, the income statement primarily focuses on revenues and expenses, presenting a company's profitability rather than its cash position. The statement of equity provides information about changes in equity accounts, including retained earnings and issued shares, but does not focus on cash flows. The balance sheet gives a snapshot of a company's assets, liabilities, and equity at a specific point in time, rather than detailing changes over a period, especially concerning cash flow. Therefore, the cash flow statement is the accurate choice as it specifically addresses movements in cash generated and utilized.

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