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I have been looking at Canadian banks and have received some data from a source that uses the Toronto Globe and Mail (that's a newspaper) database. When looking at data from the G&M included is the information "Cash Flow per share"(CFPS). How can there be Cash flow per share for a bank? Very often the Cash from Operations is negative. So is the Cash used in Investing. How is CFPS calculated from a bank: do they add up Cash from Operations,Investing and Financing, get a net number and divide by the total number of shares?

Can anybody point me to a good source of information?

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