Examlex
What is the difference between a PCN and an HCN? What is a TCN and when might it be more appropriate to use a TCN than either a PCN or HCN?
Dividends
Disbursements by a company to its stockholders, often as a profit-sharing mechanism.
Obligations
Legal or financial duties that one party is bound to perform for another, such as the repayment of a loan.
Investing Section
A part of the cash flow statement that shows cash flows from the acquisition and disposal of long-term investments and fixed assets.
Operating Section
In the context of financial reporting, this term specifies the portion of the cash flow statement that deals with cash flows from operational activities.
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