what do I enter if the bank asks for expected cash flow

Expected cashflow is a forecast, not an annual account

A question about expected cashflow asks for an estimate of future income and expenses, usually for the coming twelve months. This is different from the question about existing filed annual accounts: those show what has happened, a cashflow forecast is about what you expect. The bank usually uses this as a supplement to a credit application or review, to see whether the company is expected to continue to meet its obligations.

There is no legally prescribed format for this forecast, so banks often ask for their own liquidity budget or forecast table, sometimes with an explanation of the key assumptions. If you don't have that ready, then a realistic option is to indicate that the company does not draw up a formal cashflow forecast and to refer to the most recent known financial figures, possibly supplemented with a brief qualitative explanation. Some banks combine this question with a question about the average payment terms with suppliers, because that is one of the building blocks on which cashflow is based. Never enter a figure that you cannot explain if the bank asks further questions — a forecast without underlying assumptions is as useless to the bank as no answer at all.

Why there is no fixed legislative article for this

Unlike the business register or customer due diligence, there is no provision in the Trade Register Act 2007 or the Anti-Money Laundering and Counter-Terrorist Financing Act that sets out what a company must provide for a cashflow forecast: this is the bank's own risk assessment, separate from a legal obligation. The question therefore stems from the bank's own acceptance policy, not from an external standard — and this also explains why the format differs from bank to bank.