Financing Activities
Financing activities show a business's funding and how the business repays the sources of the funds. This section of the cash flow statement presents cash inflows and outflows related to owners, stockholders, and creditors.
The financing activities section of the cash flow statement includes the following items:
- Cash received from issuing stock
- Cash received from issuing bonds
- Cash paid for dividends
- Cash paid to retire bonds (long-term liability)
