CAT / FIA FFM Syllabus B. Cash Budgeting - Sources of finance - Notes ^{3 / 7}

These are:

• Operating:

  cash flow from trading activities.

  e.g. cash received from customers, cash paid to suppliers and to employees

• Financing:

  Cash paid on interest

• Taxation:

  Actual cash paid during the year

• Investing:

  Cash flows on purchase or sale of non-current assets

• Financing:

  Cash flows on raising or redeeming long-term finance, such as shares or debentures; dividends can also be included here.