The cash flows from investing section of the cash flow statement show the cash flows from investing activities.
The typical categories reported in this section of the cash flow statement include cash inflows and outflows from:
- The principle from loans made to companies or people outside of your company.
- Investments in other companies (i.e., stocks, bonds, and other equity holdings).
- The purchase and sale of property, plant, and equipment (i.e., assets with a long life).