Which of the following items is reported on the statement of

Which of the following items is reported on the statement of cash flows under investing activities?

Solution

Cash flows under Investing Activities:

Cash outflow from Investing Activities:

Cash payments to acquire fixed assets including intangibles and capitalised research and development.

Cash payments to acquire shares, warrants or debt instruments of other enterprises other than the instruments those held for trading purposes.

Cash advances and loans made to third party (other than advances and loans made by a financial enterprise wherein it is operating activities).

Cash Inflows from Investing Activities:

Cash receipt from disposal of fixed assets including intangibles.

Cash receipt from the repayment of advances or loans made to third parties (except in case of financial enterprise).

Cash receipt from disposal of shares, warrants or debt instruments of other enterprises except those held for trading purposes.

Interest received in cash from loans and advances.

Dividend received from investments in other enterprises.


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