Which of the following is not an example of cash outflows?

Issue of debentures

"Issue of debentures" is not an example of cash outflow. It represents a cash inflow for the company, as it involves raising funds by issuing debentures to investors. The other options, "Repayment of loans" and "Decrease in creditors," are examples of cash outflows. Repayment of loans involves using cash to settle outstanding debt, and a decrease in creditors indicates that the company is paying off its obligations to suppliers, which also represents a cash outflow.