Which of the following is NOT a section of the statement of cash flows?

The statement of cash flows is structured into three distinct sections that provide insights into an entity's cash inflows and outflows during a specific period. The three recognized sections are:

1. Operating activities: This section reports the cash generated or used in the course of the company's main business operations. It includes cash receipts from selling goods and services, as well as cash payments for operating expenses.

2. Investing activities: This part deals with cash transactions for the purchase and sale of physical assets (like property and equipment) and financial investments (like stocks and bonds). It reflects how cash is spent on long-term assets that will benefit the company in the future.

3. Financing activities: This section covers cash transactions that affect the equity and debt of the company. It includes cash received from issuing shares or borrowing and cash paid out to shareholders or lenders, such as dividends or loan repayments.

The term "revenue activities" is not a recognized or specified section within the statement of cash flows. Revenue is typically reported in the context of the income statement and does not have a dedicated section in the cash flow statement, which is focused specifically on cash movements. Therefore, this choice stands out, as it does not reflect a formal