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Operating activities
Related to production of income from operations (eg, sales, purchase of inventory)
Investing activities
Related to investing in yourself or others (eg, PP&E, AFS debt securities)
Financing activities
Related to issuing or repaying debt or equity (issuing stock,
issuing/repaying debt)
Restrictions on cash and cash equivalents
Indirect Method Required Disclosure
Noncash investing and financing activities, such as converting debt to equity, exchanging one long-term asset for another long-term asset, noncash portion of an investing or financing activity
Indirect Method Required Disclosure
Reconciliation of the change in cash presented on the SCF to the components of cash presented on the balance sheet
Indirect Method Required Disclosure
Cash equivalents policy
Indirect Method Required Disclosure
Dividends received
Operating Activity
Issuance of stock or reacquisition/reissuance of treasury stock
Financing Activities (Related to Equity)
Cash dividends (not property or stock) paid (not declared)
Financing Activities (Related to Equity)
Interest received related to borrowings
Operating Activity
Proceeds from issuance of bonds or retiring bonds
Financing Activities (Related to Debt)
Proceeds from other borrowings (eg, a loan)
Financing Activities (Related to Debt)
Principal repayment on borrowings
Financing Activities (Related to Debt)
From disposal of trading securities
Operating Activities (Inflows)
Cash from customers
Operating Activities (Inflows)
Dividends (from investments)
Operating Activities (Inflows)
Interest received
Operating Activities (Inflows)
Activities deal with how the company funds its operations and manages its capital structure.
Financing Activities
Activities are related to the company's use of resources (e.g., assets)
Investing Activities
Payment for acquisition of trading securities
Operating Activities (Outflows)
Payments to suppliers (for goods/services and SG&A expenses) or to employees (payroll)
Operating Activities (Outflows)
Interest paid
Operating Activities (Outflows)
Income taxes
Operating Activities (Outflows)
Investing Activities (LIP)
Acquisition or disposal of property, plant, and equipment and intangibles
Loans made to others or principal collections
Investing Activities (LIP)
Acquisition or disposal of available-for-sale or held-to-maturity investments
Investing Activities (LIP)
Note 
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