Cash Flow from Investing Activities (CFI)

Cash flow that arises from investment activities such as the acquisition or disposition of current and fixed assets.

Investing activities
related to acquire or dispose of long term assets, include
· purchase and sales of property, plant, equipment
· purchase and sales of securities issued by other firm

Cash inflow (+)
· Sale of property, plant and equipment
· Sale of debt or equity securities (other entities)
· Collection of principal on loans to other entities

Cash outflow (-)
· Purchase of property, plant and equipment
· Purchase of debt or equity securities (other entities)
· Lending to other entities