Ponzi scheme
Named after Charles Ponzi, a notorious Italian fraudster. This is an investment scheme (similar to a pyramid scheme) that pays returns to investors from their own money or from other investors instead of from any actual profits made.
Operating activities
Activities that directly affect cash inflows and cash outflows, as opposed to investing and financing activities, resulting in net income.
Off-balance-sheet finance
Large capital expenditures that are kept off the balance sheet to keep debt to equity ratio low e.g. joint ventures and other financing activities.
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