What is the cash flows from financing activities, Financial Management

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Cash flows from financing activities:

Items included in this heading are:

Cash receipts	Cash payments
Cash receipts from issuing new shares (rights or full market issue)	Cash payments to redeem or buy back shares
Cash received from issuing debentures, bonds or from a loan (short and long term)	Cash payments to redeem or buy back shares.
	Capital repayment of a finance lease

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