Cash flow from financing activities

The items about cash flow financing activities are the proceeds of issue of shares and long-term borrowings made or repaid.

Financing cash flows comprise receipts orrepayment of pricipal from or to external providers of finance.

Financing cash inflows include:

• receipts from issuing shares or other equity instruments
• receipts from issuing debentures, loans, notes and bonds and from other long term and short term borrowing (other than overdrafts, which are normally included in cash and cash equivalents).

Financing cash outflows include:

• repayments of amounts borrowed (other than overdrafts)
• the capital element of finance lease rental payments
• payments to reacquire or redeem the enterprise’s shares.

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1. Financing cash flow
2. Cash and cash equivalents
3. Cash flow from investing activities
4. The direct and indirect method of cash flow
5. Cash flow statement template