An example of Cash Flow from Investing Activities :

Issue of Shares Purchase of Machinery Cash Sales None of the above

Purchase of Machinery

Cash Outflows from investing activities: a. Cash payments to acquire fixed assets including intangibles and capitalised research and development. b. Cash payments to acquire shares, warrants or debt instruments of other enterprises other than the instruments those held for trading purposes. c. Cash advances and loans made to third party (other than advances and loans made by a financial enterprise wherein it is operating activities)