Investing Activities includes:

(A) Loan given to third party
(B) Acquire shares warrants
(C) Repayments of amount borrowed
(D) Dividend received from Investment
(E) Issue of shares

Choose the correct answer from the options given below :

(A), (B) and (D) only

The distinct presentation of cash flows from investing activities holds significance as it provides insights into the allocation of resources aimed at generating future income and cash inflows.
Examples of cash flows stemming from investing activities encompass:
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 made to third party (other than advances and loans made by a financial enterprise wherein it is 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.

** Repayments of amount borrowed is cash outflow from financing activity and Issue of shares is cash inflow from financing activity.