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Parliamentary systems
Financing Activities
Transactions related to raising capital and repaying investors, including issuing equity, obtaining loans, and dividend payments, affecting the company's capital structure.
Bonds
Fixed income investment products that represent loans made by an investor to a borrower, typically corporate or governmental.
Direct Method
A cash flow statement presentation that lists operating cash receipts and payments, providing a clear view of cash sources and uses.
Operating Activities
Activities that relate to the core operations of a company, including the production, distribution, and sale of goods and services.
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