Rahastamistegevused

Rahastamistegevused, also known as financing activities, refer to transactions that alter the size and composition of a company's equity and borrowings. These activities are a key component of the cash flow statement, providing insights into how a company funds its operations and investments. Broadly, they are categorized into two main areas: issuing debt and issuing equity. When a company issues debt, it borrows money from lenders, such as banks or bondholders. This increases the company's liabilities and cash inflow. Conversely, repaying debt decreases liabilities and results in a cash outflow. Equity transactions involve selling shares of ownership to investors or buying back existing shares. Issuing stock generates cash for the company, while share buybacks reduce equity and use cash. Dividends paid to shareholders also fall under financing activities, representing a cash outflow to owners. Understanding a company's rahastamistegevused is crucial for investors and creditors as it reveals its financial strategy, its reliance on external funding, and its ability to manage its capital structure effectively. These activities are distinct from operating activities, which relate to the core business operations, and investing activities, which involve the purchase and sale of long-term assets.