Cash flows from external activities are presented in the statement of cash flows under the heading "financing activities".

Name: Cash flows from external activities are presented in the statement of cash flows under the heading "financing activities".
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Question

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Financing activities include transactions involving raising capital (e.g., issuing equity or debt) and repaying investors (e.g., dividends or debt repayments), which are external to the company's operational activities.

Cash Flows from External Activities Are Presented in the Statement