Cash Flow from Financing Activities

This is where the company reports the money that it took in and paid out in order to finance its activities. 

In other words, it calculates how much money the company spent or received from its stocks and bonds. 

This includes 

• any dividend payments that the company made to its shareholders, 
• any money that it made by selling new shares of stock to the public, 
• any money it spent buying back shares of its stock from the public, 
• any money it borrowed, and 
• any money it used to repay money it had previously borrowed.

http://www.investorguide.com/article/11625/the-three-parts-of-cash-flow-statements-explained-igu/