Which of the following is NOT one of the four primary financial statements?

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The four primary financial statements are standardized reports that show a company’s financial position and performance: the balance sheet, the income statement, the statement of changes in shareholders’ equity, and the cash flow statement. The balance sheet captures assets, liabilities, and shareholders’ equity at a point in time. The income statement covers revenues and expenses over a period to reveal net income or loss. The statement of changes in shareholders’ equity shows how equity components change during the period. The cash flow statement tracks actual cash inflows and outflows from operating, investing, and financing activities over the period. A cash flow forecast is a planning tool that projects future cash receipts and disbursements to manage liquidity, not one of the formal primary financial statements. Hence, the cash flow forecast is not one of the four primary statements.