12 lines
707 B
Markdown
12 lines
707 B
Markdown
Here's how to remember the three sections:
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- **Operating Activities** — day-to-day business: cash from customers, paying suppliers, interest paid
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- **Financing Activities** — how the company funds itself: issuing shares, repaying debt, **paying dividends to shareholders**
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- **Investing Activities** — what the company does with extra money: buying/selling equipment (A), and dividends _received_ from associates (D)
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The tricky ones here were A and D:
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- **A** (buying equipment) → Investing, not Financing
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- **D** (dividends _received_ from associates) → Investing Activities in Trans-Canada's statements
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The key distinction: **dividends paid** = Financing, **dividends received** = Investing. |