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Operating activities
These are cash flows that relate to the day to day operations of a business. These are generally income statement items.
Investing Activities
These are cash flows that result from the purchase or sale of assets for cash. They generally involve non current assets.
Financing activities
These are cash flows that correspond to changes in the financial structure of the business. They are generally non current liabilities and equity loans: Finance can be obtained from external sources (mortgage) or internally ( capital).
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