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Evidence-based practices:
Financing Activities
Transactions and events where a business raises capital or repays funds to finance its operations and investments, typically involving debt, equity, and dividend payments.
Treasury Stock
Shares that were once part of the outstanding shares and have been subsequently reacquired by the issuing company and held in its own treasury.
Net Cash Flow
The difference between a company's cash inflows and cash outflows for a given period.
Investing Activities
Transactions and events that relate to the acquisition and disposal of long-term assets and other investments not considered as cash equivalents.
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