Financing Activities

Cash Flow statement

Understanding the Financing Activities

Financing Activities

Inflow

Issuing of debt or equity

-This includes the receipts from issue of stock

-Sale of long-term investments

-Issued of long term debt eg. mortgage

Financing Activities

• Outflow

Repurchasing of Debt or equity

-This include include the repayment of loan principal

-Dividends paid

-Redemption of stock

-Loan given