diff --git a/myteamwallet_frontend_modern/src/app/models/transaction-amount.spec.ts b/myteamwallet_frontend_modern/src/app/models/transaction-amount.spec.ts
index 0496c9b..737ee76 100644
--- a/myteamwallet_frontend_modern/src/app/models/transaction-amount.spec.ts
+++ b/myteamwallet_frontend_modern/src/app/models/transaction-amount.spec.ts
@@ -1,4 +1,50 @@
-import { signedTransactionAmount } from './transaction-amount';
+import { presentCashFlow, signedTransactionAmount } from './transaction-amount';
+
+describe('presentCashFlow', () => {
+  it.each([
+    {
+      amount: 12,
+      type: 0,
+      context: 'player' as const,
+      expected: { direction: 'inflow', amount: 12, sign: '+' },
+    },
+    {
+      amount: -12,
+      type: 'payment',
+      context: 'player' as const,
+      expected: { direction: 'outflow', amount: 12, sign: '−' },
+    },
+    {
+      amount: 8.5,
+      type: { id: 1, name: 'credit' },
+      context: 'team' as const,
+      expected: { direction: 'inflow', amount: 8.5, sign: '+' },
+    },
+    {
+      amount: 8.5,
+      type: { id: 14, name: 'expense' },
+      context: 'team' as const,
+      expected: { direction: 'outflow', amount: 8.5, sign: '−' },
+    },
+    {
+      amount: 7,
+      type: 'fine',
+      context: 'player' as const,
+      expected: { direction: 'neutral', amount: 7, sign: '' },
+    },
+    {
+      amount: -7,
+      type: 'unknown',
+      context: 'player' as const,
+      expected: { direction: 'neutral', amount: 7, sign: '' },
+    },
+  ])(
+    'presents $context $type transactions with their cash-flow direction',
+    ({ amount, type, context, expected }) => {
+      expect(presentCashFlow(amount, type, context)).toEqual(expected);
+    },
+  );
+});
 
 describe('signedTransactionAmount', () => {
   it('shows debit transaction types as negative amounts', () => {
diff --git a/myteamwallet_frontend_modern/src/app/models/transaction-amount.ts b/myteamwallet_frontend_modern/src/app/models/transaction-amount.ts
index 3d1ec30..4ce424d 100644
--- a/myteamwallet_frontend_modern/src/app/models/transaction-amount.ts
+++ b/myteamwallet_frontend_modern/src/app/models/transaction-amount.ts
@@ -1,6 +1,15 @@
 export type TransactionTypeLike =
   string | number | { id?: number; name?: string } | null | undefined;
 
+export type CashFlowDirection = 'inflow' | 'outflow' | 'neutral';
+export type CashFlowContext = 'player' | 'team';
+
+export interface CashFlowPresentation {
+  direction: CashFlowDirection;
+  amount: number;
+  sign: '+' | '−' | '';
+}
+
 const debitTypeNames = new Set(['fine', 'levy', 'fee', 'expense']);
 
 export function signedTransactionAmount(amount: number, type: TransactionTypeLike): number {
@@ -10,3 +19,33 @@ export function signedTransactionAmount(amount: number, type: TransactionTypeLik
   const isDebit = (typeId ?? 0) > 10 || debitTypeNames.has(typeName ?? '');
   return isDebit ? -Math.abs(amount) : amount;
 }
+
+export function presentCashFlow(
+  amount: number,
+  type: TransactionTypeLike,
+  context: CashFlowContext,
+): CashFlowPresentation {
+  const typeId = typeof type === 'number' ? type : typeof type === 'object' ? type?.id : undefined;
+  const typeName = (
+    typeof type === 'string' ? type : typeof type === 'object' ? type?.name : undefined
+  )
+    ?.trim()
+    .toLowerCase();
+
+  const direction =
+    context === 'player' && (typeId === 0 || typeName === 'payment')
+      ? amount < 0
+        ? 'outflow'
+        : 'inflow'
+      : context === 'team' && (typeId === 1 || typeName === 'credit')
+        ? 'inflow'
+        : context === 'team' && (typeId === 14 || typeName === 'expense')
+          ? 'outflow'
+          : 'neutral';
+
+  return {
+    direction,
+    amount: Math.abs(amount),
+    sign: direction === 'inflow' ? '+' : direction === 'outflow' ? '−' : '',
+  };
+}
diff --git a/myteamwallet_frontend_modern/src/app/shared/transaction-amount/transaction-amount.html b/myteamwallet_frontend_modern/src/app/shared/transaction-amount/transaction-amount.html
new file mode 100644
index 0000000..b917de6
--- /dev/null
+++ b/myteamwallet_frontend_modern/src/app/shared/transaction-amount/transaction-amount.html
@@ -0,0 +1,9 @@
+<span
+  data-testid="transaction-amount"
+  class="transaction-amount"
+  [class]="presentation().direction"
+  [attr.aria-label]="directionLabel()"
+>
+  <span class="transaction-amount__sign">{{ presentation().sign }}</span>
+  {{ presentation().amount | currency: 'EUR' }}
+</span>
diff --git a/myteamwallet_frontend_modern/src/app/shared/transaction-amount/transaction-amount.scss b/myteamwallet_frontend_modern/src/app/shared/transaction-amount/transaction-amount.scss
new file mode 100644
index 0000000..0d0774c
--- /dev/null
+++ b/myteamwallet_frontend_modern/src/app/shared/transaction-amount/transaction-amount.scss
@@ -0,0 +1,20 @@
+.transaction-amount {
+  font-variant-numeric: tabular-nums;
+
+  &.inflow {
+    color: var(--mat-sys-primary);
+  }
+
+  &.outflow {
+    color: var(--mat-sys-error);
+  }
+
+  &.neutral {
+    color: var(--mat-sys-on-surface-variant);
+  }
+}
+
+.transaction-amount__sign {
+  display: inline-block;
+  min-width: 0.8ch;
+}
diff --git a/myteamwallet_frontend_modern/src/app/shared/transaction-amount/transaction-amount.spec.ts b/myteamwallet_frontend_modern/src/app/shared/transaction-amount/transaction-amount.spec.ts
new file mode 100644
index 0000000..e6cfc3a
--- /dev/null
+++ b/myteamwallet_frontend_modern/src/app/shared/transaction-amount/transaction-amount.spec.ts
@@ -0,0 +1,49 @@
+import { TestBed } from '@angular/core/testing';
+import { TransactionAmount } from './transaction-amount';
+
+describe('TransactionAmount', () => {
+  it.each([
+    {
+      amount: 12.5,
+      type: 'payment',
+      context: 'player' as const,
+      sign: '+',
+      semanticClass: 'inflow',
+      label: 'Einnahme',
+    },
+    {
+      amount: 12.5,
+      type: 'expense',
+      context: 'team' as const,
+      sign: '−',
+      semanticClass: 'outflow',
+      label: 'Ausgabe',
+    },
+    {
+      amount: 12.5,
+      type: 'fine',
+      context: 'player' as const,
+      sign: '',
+      semanticClass: 'neutral',
+      label: 'Neutraler Betrag',
+    },
+  ])(
+    'renders the $semanticClass cash-flow meaning accessibly',
+    async ({ amount, type, context, sign, semanticClass, label }) => {
+      await TestBed.configureTestingModule({ imports: [TransactionAmount] }).compileComponents();
+      const fixture = TestBed.createComponent(TransactionAmount);
+      fixture.componentRef.setInput('amount', amount);
+      fixture.componentRef.setInput('type', type);
+      fixture.componentRef.setInput('context', context);
+      fixture.detectChanges();
+
+      const element = fixture.nativeElement.querySelector('[data-testid="transaction-amount"]');
+      const signElement = element.querySelector('.transaction-amount__sign');
+      expect(element.classList).toContain(semanticClass);
+      expect(signElement.textContent).toBe(sign);
+      expect(element.textContent).toContain('12,50');
+      expect(element.textContent).toContain('€');
+      expect(element.getAttribute('aria-label')).toBe(label);
+    },
+  );
+});
diff --git a/myteamwallet_frontend_modern/src/app/shared/transaction-amount/transaction-amount.ts b/myteamwallet_frontend_modern/src/app/shared/transaction-amount/transaction-amount.ts
new file mode 100644
index 0000000..7ee87be
--- /dev/null
+++ b/myteamwallet_frontend_modern/src/app/shared/transaction-amount/transaction-amount.ts
@@ -0,0 +1,36 @@
+import { CurrencyPipe, registerLocaleData } from '@angular/common';
+import localeDe from '@angular/common/locales/de';
+import { Component, computed, input, LOCALE_ID } from '@angular/core';
+import {
+  CashFlowContext,
+  presentCashFlow,
+  TransactionTypeLike,
+} from '../../models/transaction-amount';
+
+registerLocaleData(localeDe);
+
+@Component({
+  selector: 'app-transaction-amount',
+  imports: [CurrencyPipe],
+  providers: [{ provide: LOCALE_ID, useValue: 'de-DE' }],
+  templateUrl: './transaction-amount.html',
+  styleUrl: './transaction-amount.scss',
+})
+export class TransactionAmount {
+  readonly amount = input.required<number>();
+  readonly type = input.required<TransactionTypeLike>();
+  readonly context = input.required<CashFlowContext>();
+
+  protected readonly presentation = computed(() =>
+    presentCashFlow(this.amount(), this.type(), this.context()),
+  );
+
+  protected readonly directionLabel = computed(
+    () =>
+      ({
+        inflow: 'Einnahme',
+        outflow: 'Ausgabe',
+        neutral: 'Neutraler Betrag',
+      })[this.presentation().direction],
+  );
+}