Finantseerimistegevuste

Finantseerimistegevused, known in English as financing activities, refers to the section of a company's cash flow statement that details how a company raises and repays capital. This section is crucial for understanding a company's long-term financial health and its ability to fund its operations and growth. It encompasses transactions related to debt and equity.

Issuing stock or selling shares to investors falls under financing activities, as does paying dividends to shareholders. Similarly, borrowing money through loans or issuing bonds, and subsequently repaying these debts, are also accounted for here. The acquisition or disposal of treasury stock, which is a company's own stock that it has repurchased, is another item reported in this section.

The primary purpose of the financing activities section is to provide insight into how a company manages its capital structure. It reveals whether a company is relying more on debt or equity financing and how it is servicing its obligations. Analyzing these activities helps stakeholders assess the company's financial risk, its dividend policy, and its overall strategy for funding its business. A consistent pattern of positive cash flow from financing activities, especially through debt issuance, might indicate expansion plans, while significant outflows could signal debt repayment or share buybacks.