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Preparation of Cash Flow Statement on Basis of Financing Activities

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  • The following items are to be taken when calculating net cash flows from financing activities:
  1. Issue or redemption of shares at par, issue of debentures at par and discount, the redemption of debentures at par.
  2. Interest paid on Long Term and Short Term Borrowing and dividend – interim and proposed/paid on shares.
  3. Long term borrowings and Short term borrowings – bank overdraft, cash credit and short term loan. whether taken or repaid.
  4. Share issue expenses/underwriting commission paid.
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