b) As the name suggests refer to the cash flows which are not generated from the core activities of a firm. These are the cash flows not related to the day to day operations of the firm. These include borrowings, cash flow from issuance (inflow), purchase (outflow) of stock, cash flow from asset sale, dividend payments and other investment activity.
Cash flows are also split into 3 components: i) Operating cash flow
ii) Cash flow from investment
iii) Cash flow from financing
ii), iii) are together known as non operating cash flows
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