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Financing Activities
Actions that result in changes in the size and composition of the equity capital or borrowings of a company, as reported in the cash flow statement.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by an independent organization for global use.
Operating Activities
Day-to-day actions that are involved in running a business, such as sales, purchasing, and paying expenses, that affect the company's cash flow.
Financing Activities
Transactions involving raising capital and repaying investors, including issuing equity, borrowing funds, and repaying debt, as part of the company's cash flow activities.
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