The statement of cash flow is divided into the following sections:

A) operating activities and investing activities.
B) operating activities, financing activities, and equity activities.
C) operating activities; investing activities, and equity activities.
D) operating activities, financing activities; and investing activities.

Statement of Cash Flow

A financial statement that provides aggregate data regarding all cash inflows a company receives from its ongoing operations, investment activities, and financial activities, as well as all cash outflows that pay for business activities and investments during a given period.

Operating Activities

The day-to-day actions that involve the production, sales, and delivery of a company's product or service, which are reflected in its cash flows.

Investing Activities

Activities related to acquiring or disposing of non-current assets, such as property, plant, and equipment, which are used to generate revenue over multiple periods.