TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CASH FLOWS FINANCING ACTIVITIES [1 record]

Record 1 2008-12-08

English

Subject field(s)
  • Financial Accounting
  • Finance
DEF

A category in the cash flow statement that accounts for external activities such as issuing cash dividends, adding or changing loans, or issuing and selling more stock.

French

Domaine(s)
  • Comptabilité générale
  • Finances
DEF

Total net des flux de trésorerie liés aux activités de financement de l'entité, figurant dans l'état des flux de trésorerie [...]

OBS

De par leur caractère neutre, les expressions «flux de trésorerie de financement» et «flux de trésorerie liés aux activités de financement» peuvent convenir aussi bien dans les cas d'entrées nettes de liquidités que dans le cas de sorties nettes de liquidités.

Spanish

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