денежный поток от финансовой деятельности(Cash Flows from Financing Activities (also known as "Financing Cash Flow") is a measure (listed on a company's Cash Flow Statement) of the money that a company took in or paid out to finance its activities. It represents the flow of cash between a company and its owners and creditors. Typically included in this calculation are the issuance or repurchase of common stock, the issuance or repayment of debt and the dividends paid out to shareholders. Different accounting standards vary as to exactly what items can be classified as financing. For example, International Financial Reporting Standards (IFRS) specify that interest payments on debt should be included in the calculation of a company's Cash Flows from Financing Activities. wikinvest.comAlexander Demidov)
