Question

Which one is Cash Outflows from investing activities?

Options

• 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 other than receipts from those instruments considered to be cash or cash equivalents or 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).

Answer 1

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

Explanation:

Cash Outflows from Investing Activities are:

1. Cash payments to acquire shares warrants or debt instruments of other enterprises other than the instruments considered to be cash equivalents or held for trading purposes.
2. Cash payments to acquire fixed assets including intangibles and capitalized research and development.
3. Cash advances and loans made to third party (other than advances and loans made by a financial enterprise wherein it is operating activities).