Investing Activities includes : (A) Loan given to third party(B) Acqu…

The correct answer is Option (3) → (A), (B) and (D) only

Investing activities are the acquisition and disposal of long-term assets and of investments not included in cash equivalents, together with the income received on such investments.

(A) Loan given to third party — True. Cash advances and loans made to third parties are investing outflows (for a non-financial enterprise).

(B) Acquire shares warrants — True. Cash paid to acquire shares and warrants of other enterprises is an investing outflow.

(C) Repayments of amount borrowed — False. Repaying borrowings is a financing activity.

(D) Dividend received from Investment — True. Dividend received from investments is an investing inflow.

(E) Issue of shares — False. Issue of shares is a financing activity.