Statement of Cash Flows

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)