IFRS Notes

Cash flows from investing activities

IAS7-pr16

Examples of cash flows from investing activities:

(1) payments to acquire the following:
(1a) property, plant and equipment
(1b) intangibles
(1c) other long-term assets
(1d) debt instruments of other entities
(1e) equity instruments of other entities
(1f) interests in joint ventures

(2) receipts from sales of the following:
(1a) property, plant and equipment
(1b) intangibles
(1c) other long-term assets
(1d) debt instruments of other entities
(1e) equity instruments of other entities
(1f) interests in joint ventures

(3) payments for the following:
(3a) futures contracts
(3b) forward contracts
(3c) options contracts
(3d) swap contracts

(4) receipts from the following:
(4a) futures contracts
(4b) forward contracts
(4c) options contracts
(4d) swap contracts

(5) cash provided to other parties as
(5a) cash advances
(5b) loans

(6) cash collected from other parties as
(6a) repayment of cash advances
(6b) repayment of loans