Investing Activities include the Purchase and Sale of Long Term Assets such as, Land, Buildings, Plant and Machinery etc. Not held for Resale. These activities also include the Purchase and Sale of such Investments which are Not Included in Cash Equivalents. Cash Flow from Investing Activities Discloses Expenditure Incurred for Resources intended to generate Future Income and Cash Flows. Examples of Cash Flows from Investing Activities are :
- Cash Payments to Acquire Fixed Assets (Including Intangibles) .
- Cash Receipts from Sale of Fixed Assets (Including Intangibles) .
