The financing activities section of the cash flow statement details the cash flows that result from the company obtaining or repaying funding from shareholders and lenders. This includes cash received from issuing stock, cash paid to repurchase stock (treasury stock), and cash flows from issuing or repaying debt like loans and bonds. For example, if a company issues shares to raise capital, the cash received from this is recorded as an inflow in financing activities. On the other hand, repaying a loan leads to a cash outflow in this section. This section provides insights into how the company funds its operations and growth outside of its actual business operations. It is valuable for understanding the company's capital structure and financial strategy. Related terms include "Cash Flow Statement", "Debt", and "Equity". Additionally, the information here complements the other two sections of the cash flow statement: operating and investing activities.