Examlex
The primary purpose of the DSM is to:
Cash Payments
Transactions involving the transfer of actual cash from one party to another, often for goods or services rendered.
Dividends Payable
Liabilities that represent a company's obligation to pay its shareholders dividends declared by its board.
Statement of Cash Flows
A statement that outlines the influence of balance sheet and income modifications on the status of cash and cash equivalents, divided by the categories of operational, investment, and financial activities.
Financing Section
Part of the cash flow statement that shows cash flows related to borrowing, repaying debts, and equity transactions.
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