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→Statement of Cash Flows
The financing section includes such items as:
The financing section includes such items as:
*Loans received from borrowers, and repayments thereon
*Loans received from borrowers, and repayments of principal thereon (as stated above, interest payments on any loan(s) are shown in the operating section)
*Payments made on capital leases
*Payments made on capital leases
*Dividends paid
*Dividends paid