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According to your text,the use of "Cool Caps" is designed to
Bank Borrowings
Funds that have been obtained from a bank through various types of loans.
Cash Management
The practice of collecting, managing, and investing cash in a way that meets the financial objectives of the organization.
Financing Activities
Transactions involving raising capital or repaying funds to owners and creditors, reflected in a firm's cash flow.
Investing Activities
The acquisition and disposal of long-term assets and other investments not included in cash equivalents.
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