what are financing business activities 
the cash flow statement s final section includes financing business activities these include initial public offerings ipos secondary offerings and debt financing the section also lists the amount of cash being paid out for dividends share repurchases and interest any business activity related to financing and fundraising efforts is included in this section of the cash flow statement the bottom linebusiness activities are all actions a corporation undertakes to generate a profit it s a general term that comprises all economic activities a company carries out during business business activities are divided into three main types operating investing and financing and each type plays a crucial role in the company s efforts to create shareholder value understanding these activities provides insight into how a company operates and manages its financial resources 