[Kairos]

I noticed in the NINJA blitz videos/notes that cash paid for trading securities and taxes can fall under investing and operating activities in the statement of cash flows. can someone explain how to distinguish between the two or are the notes wrong? maybe its a difference between IFRS and GAAP?

operating

received: customers, interest and dividends, trading securities

paid: vendors, suppliers, interest, taxes and trading securities

investing

received: sale of investment, sale of PP&E, loan principle

paid: loans, acquisitions, AFS or HTM securities, trading securities, taxes

financing

received: issuance of stock, issuance of debt

paid: dividends