n NISM Certifications
XV NISM Series XV
Medium

Which section of the statement of cash flows best shows the amount of funds borrowed by a company during the year?

Practice question from NISM XV Mock Test 3 — bank. The correct answer is highlighted below with a full explanation.

Options

  1. A

    Operating cash flows

  2. B

    Total net cash flows

  3. Financing cash flows

    Correct answer

  4. D

    Investment cash flows

Why this is the answer

Borrowings and repayments of debt are reflected under financing cash flows.

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