Finans
finansman faaliyetleri
İngilizce: financing activities
Türkçe Tanım
IAS 7 ve ASC 230 kapsaminda nakit akis tablosunda raporlandigi uzere, bir isletmenin ozsermaye ve borclanmalarinin buyuklugunde ve bileseninde degisikliklere yol acan islemlerdir. Bu faaliyetler hisse veya borc enstrumani ihracindan elde edilen gelirler, borclanma geri odemeleri, kar payi odemeleri ve hisse geri alimlarini icerir. Finansman faaliyetleri bir isletmenin faaliyetlerini ve buyumesini nasil fonladigini ortaya koyar ve sermaye yonetim stratejisinin temel gostergesidir.
English Definition
Transactions that result in changes to the size and composition of an entity's equity capital and borrowings, as reported in the cash flow statement under IAS 7 and ASC 230. These activities include proceeds from issuing shares or debt instruments, repayment of borrowings, payment of dividends, and share buybacks. Financing activities reveal how an enterprise funds its operations and growth, and are a key indicator of its capital management strategy.