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Of utmost importance in the ethical treatment of data are the integrity and honesty of the:
Operating Activities
Business actions directly related to producing and delivering goods and services, which are reflected in the company's cash flow.
Investing Activities
Financial actions that involve the purchase and sale of long-term assets and other investments not considered to be cash equivalents.
Financing Activities
Transactions that involve raising capital or repaying funds, including issuing shares, borrowing, or repaying debt.
Financial Statement Users
Individuals or groups, such as investors, creditors, and regulatory agencies, who analyze financial statements to make informed decisions.
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