Sale of investment securities is an investing cash flow and transactions involving debt, equity, and dividends is a financing cash flow, as reported in the Statement of Cash Flows.
Investing activities include purchases of investments in securities, purchase of physical assets or sale of securities or assets.
Cash flow from financing activities is a section of a company’s cash flow statement, which shows the net flows of cash that are used to fund the company.
Sale of investment securities comes in investing activities and debt, equity, dividends that are used to fund the company comes under financing activities.
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