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Discount on Bonds
The difference between the bond's face value and its selling price when the bond is sold for less than its face value.
Financing Activities
Financing activities are transactions between a company and its creditors or investors, including issuing equity, borrowing money, and repaying loans, reflected in the cash flows statement.
Cash Flow
The aggregate sum of funds moving in and out of a company, particularly influencing its liquidity.
Common Stock
Equity security that represents ownership in a corporation, entitling the owner to vote at shareholders' meetings and to receive dividends.
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