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Aryan Chaudhary
on Oct 27, 2024

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When a company borrows $150 million during the year and also repays $120 million of debt,the company reports the $30 million net amount as excess of borrowings over repayments in the financing activities section of the statement of cash flows.

Financing Activities

Transactions that result in changes in the size and composition of the equity capital or borrowings of a company.

Debt Repayment

The act of paying back money previously borrowed from a lender, typically according to a prearranged payment schedule.

  • Identify cash flow movements pertaining to financing activities.
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Sreeram PanguluriOct 28, 2024
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