Editing Cash flow statement (section)

====Rules (financing activities)====
Finding the Cash Flows from Financing Activities is much more intuitive and needs little explanation. Generally, the things to account for are financing activities:
*Include as outflows, reductions of long term notes payable (as would represent the cash repayment of debt on the balance sheet)
*Or as inflows, the issuance of new notes payable
*Include as outflows, all dividends paid by the entity to outside parties
*Or as inflows, dividend payments received from outside parties
*Include as outflows, the purchase of notes stocks or bonds
*Or as inflows, the receipt of payments on such financing vehicles.{{Citation needed|date=November 2010}}
In the case of more advanced accounting situations, such as when dealing with subsidiaries, the accountant must
*Exclude intra-company dividend payments.
*Exclude intra-company bond interest.{{Citation needed|date=November 2010}}
A traditional equation for this might look something like,

:<math>\begin{alignat}{2}\text{Net Cash Flows from Financing Activities} = & \left[\text{Dividends received from }3^{{\rm rd}}\text{ parties}\right]\\   & -\left[\text{Dividends paid to }3^{{\rm rd}}\text{ parties}\right]\\ & - [\text{Dividends paid to NCI but not} \\ & \text{intracompany dividend payments}] \end{alignat}</math>

'''Example: cash flow of XYZ''':<ref>
[https://finance.yahoo.com/q/cf?s=C&annual Yahoo finance report on Citigroup]
</ref><ref>{{Cite web |url=http://www.citigroup.com/citigroup/fin/ar.htm |title=Citigroup finance report |access-date=2004-11-10 |archive-date=2008-06-21 |archive-url=https://web.archive.org/web/20080621093433/http://www.citigroup.com/citigroup/fin/ar.htm |url-status=dead }}</ref><ref>Bodie, p. 455.</ref>

{| class="wikitable"
|colspan="4" align="center"|'''XYZ co. Ltd. Cash Flow Statement'''<br />(all numbers in millions of Rs.)
|-
|''Period ending''
|align="right"|''31 Mar 2010''
|align="right"|''31 Mar 2009''
|align="right"|''31 Mar 2008''
|-
|'''Net income'''
|align="right"|'''21,538'''
|align="right"|'''24,589'''
|align="right"|'''17,046'''
|-
|colspan="4"|'''Operating activities, cash flows provided by or used in:'''
|-
|Depreciation and amortization
|align="right"|2,790
|align="right"|2,592
|align="right"|2,747
|-
|Adjustments to net income
|align="right"|4,617
|align="right"|621
|align="right"|2,910
|-
|Decrease (increase) in accounts receivable
|align="right"|12,503
|align="right"|17,236
|align="center"| --
|-
|Increase (decrease) in liabilities (A/P, taxes payable)
|align="right"|131,622
|align="right"|19,822
|align="right"|37,856
|-
|Decrease (increase) in inventories
|align="center"| --
|align="center"| --
|align="center"| --
|-
|Increase (decrease) in other operating activities
|align="right"|(173,057)
|align="right"|(33,061)
|align="right"|(62,963)
|-
|&nbsp;&nbsp;&nbsp;&nbsp;'''Net cash flow from operating activities'''
|align="right"|13
|align="right"|31,799
|align="right"|(2,404)
|-
|colspan="4"|'''Investing activities, cash flows provided by or used in:'''
|-
|Capital expenditures
|align="right"|(4,035)
|align="right"|(3,724)
|align="right"|(3,011)
|-
|Investments
|align="right"|(201,777)
|align="right"|(71,710)
|align="right"|(75,649)
|-
|Other cash flows from investing activities
|align="right"|1,606
|align="right"|17,009
|align="right"|(571)
|-
|&nbsp;&nbsp;&nbsp;&nbsp;'''Net cash flows from investing activities'''
|align="right"|(204,206)
|align="right"|(58,425)
|align="right"|(79,231)
|-
|colspan="4"|'''Financing activities, cash flows provided by or used in:'''
|-
|Dividends paid
|align="right"|(9,826)
|align="right"|(9,188)
|align="right"|(8,375)
|-
|Sale (repurchase) of stock
|align="right"|(5,327)
|align="right"|(12,090)
|align="right"|133
|-
|Increase (decrease) in debt
|align="right"|101,122
|align="right"|26,651
|align="right"|21,204
|-
|Other cash flows from financing activities
|align="right"|120,461
|align="right"|27,910
|align="right"|70,349
|-
|&nbsp;&nbsp;&nbsp;&nbsp;'''Net cash flows from financing activities'''
|align="right"|206,430
|align="right"|33,283
|align="right"|83,311
|-
|Effect of exchange rate changes
|align="right"|645
|align="right"|(1,840)
|align="right"|731
|-
|'''Net increase (decrease) in cash and cash equivalents'''
|align="right"|2,882
|align="right"|4,817
|align="right"|2,407
|-
|}