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Cash Dividends
A distribution of a company's earnings to its shareholders in the form of cash.
Statement of Cash Flows
A financial report that provides a summary of the cash inflows and outflows for a business over a specific period, categorizing them as operating, investing, or financing activities.
Operating Activities
Transactions involved in the main business functions of an entity, including revenue and expense activities.
Indirect Method
A cash flow statement reconciliation technique that adjusts net income for non-cash transactions, deferred amounts, and accruals to calculate operating cash flow.
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