Cash Flow Statement

The cash flow from financing activities provides shareholders an insight into how well a company's capital structure (funding through debt and equity) is being managed. Which of the following activities would be classified as part of the 'cash flow from financing activities'? (More than one option may be correct.)

• Proceeds from long-term borrowings
• Cash proceeds from the sale of a building
• Repayment of bank loans
• Depreciation expenses
• Proceeds from the sale of inventory