This statement tells about how much is generated from investment related activities of a firm. Investments may be long term or short term. Investments includes assets, securities etc.
Examples of investing activities are as follows −
Investing activities does not includes −
Investing activities | |
---|---|
Positive cash flow | Negative cash flow |
Sales of fixed assets | Purchase of fixed assets |
Sale of investment instruments (stocks and bonds) | Purchase of investment instruments (stock and bonds) |
Collection of loans | Lending of loans |
Insurance settlements |