Which of the following is considered a financing company while preparing the cash flow statement?
A) Banks
B) Manufacturing companies
C) Investment companies
D) Trading companies
E) Mutual fund companies
F) Real estate enterprises

ACE

Banks, investment companies and mutual fund companies are the financing companies because lending of money and deposits for a bank , purchase and sale of securities for the investment companies and mutual fund companies are their main revenue generating activity. All trading companies, manufacturing companies and any other business establishments are non-financing companies. A real estate enterprise purchase and sale land and it is their main revenue generating activity.