Investing activities refer to the cash flows related to buy and sell long-term assets as well as investment securities.The Cash Flow from Investing (CFI) section is directly projected on the cash flow statement. Then, the final balance flows into the balance sheet, allowing an accurate representation of the company's financial position.Cash outflow including: Purchase property, plant, or equipment: Known as capital expenditures (CapEx). Purchase of investment securities Lending money and other loan-related activities Acquisitions of other businesses Cash Inflows including: Sale of property, plant, and equipment Sale of investment securities Collections from loans made by the company Proceeds from selling off parts of the businesses
Learn Investing Activity with interactive examples and practice exercises in our Cash Flow Statement module.
This interactive learning module helps you understand Investing Activity through hands-on practice and real-world examples.