Examlex
Identify the correct match.
Financing Activities
Transactions that result in changes in the size and composition of the equity and borrowings of an entity, as reported in the cash flow statement.
Repayment of Borrowings
The process of paying back borrowed funds to creditors, including the principal amount and any applicable interest.
Statement of Cash Flows
A financial report detailing how variations in income and balance sheet accounts influence cash and cash equivalents, segmented into operating, investing, and financing activities.
Interest Paid
The amount of money paid by a borrower to a lender in return for the use of borrowed funds, calculated as a percentage of the loan amount.
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