Financing Activity vs Investing-SCF

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  • March 25, 2018 at 5:21 pm #1749005
    Anonymous
    Inactive

    So the purchase of equity investments is in the Investing section, but the sale of a company’s own equity investments is in the Financing section?

    Can someone please confirm?

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  • March 26, 2018 at 8:31 pm #1749917
    noclady
    Participant

    Purchase or sale of equity investments (classified as non-current assets such as HFS, AFS securities) go under Investing. Owner-related activity (e.g. issuing stock, paying dividends) go under Financing.

    March 27, 2018 at 6:13 pm #1750784
    Anonymous
    Inactive

    Thank you!

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