Which category of cash flows involves transactions related to acquiring and disposing of non-current assets?

Investing activities

Investing activities in a cash flow statement encompass transactions that relate to the acquisition and disposal of non-current assets, also known as long-term or capital assets. These are assets that are expected to be held for an extended period and are not easily converted into cash in the short term. Investing activities involve the use of cash to acquire assets or the receipt of cash from the sale or disposal of assets.
Cash Outflows from Investing Activities:
* Cash payments directed towards acquiring fixed assets, including intangible assets and capitalized research and development.
* Cash payments made to procure shares, warrants, or debt instruments of other entities, excluding instruments held for trading objectives.
* Cash advances and loans extended to third parties (except when advanced by a financial entity as part of its operating activities).
Cash Inflows from Investing Activities:
* Cash receipts resulting from the disposal of fixed assets, including intangibles.
* Cash receipts arising from the repayment of advances or loans extended to external parties (excluding cases involving financial entities).
* Cash receipts originating from the sale of shares, warrants, or debt instruments of other entities, except those held for trading purposes.
* Interest received in cash from loans and advances.
* Dividends received from investments in other entities