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 −
|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|