Examlex
Formation processes only occur in the archaeological context, not in the systemic context.
Dividends Paid
The portion of a company's earnings distributed to shareholders as a payment, typically in cash or additional shares.
Indirect Method
A way of presenting a cash flow statement where net income is adjusted for changes in balance sheet accounts to calculate cash flow from operating activities.
Direct Method
A method of preparing the cash flow statement where actual cash receipts and cash payments are reported, showing the specific sources and uses of cash.
Operating Activities
These are the primary revenue-producing activities of a business, such as selling goods and services, which are reported in the statement of cash flows.
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