The payment to shareholders for repurchase of treasury shares is a cash ﬂow from a ﬁnancing activity.

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When a company repurchases its own shares, it reduces its outstanding shares and returns capital to shareholders. This is considered a financing activity because it involves cash flows related to the company's capital structure. The payment made to shareholders for the repurchase of treasury shares is considered a cash outflow and is reported as a financing activity on the company's cash flow statement.

The Payment to Shareholders for Repurchase of Treasury Shares Is