Examlex
The variance is:
Financing Activities
Activities that result in changes in the size and composition of the equity capital or borrowings of the entity.
Net Cash
The difference between an entity's total cash inflows and total cash outflows over a specific period.
Operating Activities
Activities that are directly related to the primary revenue-generating operations of a business.
Net Cash
The difference between a company’s total cash inflows and outflows within a given period, reflecting the company's liquidity position.
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