Saturday 16 March 2013

What are the different items included in Investing Activities in cash flow ?

Items included in Investing Activities are:
  • Cash payments to acquire fixed assets ( including intangibles ). These payments include those relating to capitalized research and development costs and self-constructed fixed assets
  • Cash receipts from disposal of fixed assets ( including intangibles )
  • Cash payments to acquire shares, warrants or debt instruments of other enterprises and interests in joint ventures ( other than payments for those instruments considered to be cash equivalents and those held for dealing or trading purposes )
  • Cash receipts from disposal of shares, warrants or debt instruments of other enterprises and interests in joint ventures ( other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes )
  • Cash advances and loans made to third parties ( other than advances and loans made by a financial enterprises )
  • Cash receipts from the repayments of advances and loans made to third parties ( other than advances and loans of a financial enterprises )
  • Cash payments for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes, or the payments are classified as financial activities.

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