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IFRS Notes

10706


Cash flows from financing activities

IAS7-pr17

Examples of cash flows from financing activities:

(1) cash proceeds from the following:
(1a) issuing shares
(1b) issuing other equity instruments
(1c) issuing debentures
(1d) loans, notes, bonds, mortgages and other borrowings

(2) cash payments for the following:
(2a) acquiring the entity's own shares
(2b) repayments of borrowings
 

   
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