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Statement of Cash Flows
The statement of cash flows is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, breaking the analysis down to operating, investing, and financing activities.
Financing Activities
Transactions related to raising capital and repaying investors, including issuing debt, obtaining loans, and dividend payments.
Operating Activities
Activities that relate to the primary operations of a company, like sales, services, and product creation.
Investing Activities
Financial transactions related to the acquisition and disposal of long-term assets and other investments not included in cash equivalents.
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