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BRILLIANT’S Cash Flow Statement 93

Cash Flows from Investing Activities BÝdopñQ>¨J EpŠQ>{dQ>rO go H¡$e âbmo
The activities which are concerned with BÝdopñQ>¨J EpŠQ>{dQ>rO go Ame` bm±J-Q>_© AgoQ²>g
acquisition and disposal of long-term assets Ed§ AÝ` BÝdoñQ>_|Q²>g H$s àm{ßV Ed§ {S>ñnmoOb go h¡Ÿ&
and other investments are known as investing Bg_| H¡$e BpŠdd¡b|Q> H$mo gpå_{cV Zht {H$`m OmVm h¡Ÿ&
activities. They do not include cash equiv-
alents.
The separate disclosure of cash flows BÝdopñQ>¨J EpŠQ>{dQ>rO go CËnÝZ hmoZo dmco H¡$e âbmo H$m
arising from investing activities is important AcJ go ñnîQ>rH$aU _hÎdnyU© hmoVm h¡ Š`m|{H$ `o H¡$e âbmo
because these cash flows represent the extent Cg gr_m H$mo àH$Q> H$aVo h¢ {OgHo$ AÝVJ©V ^{dî` H$s BÝH$_
to which expenditures have been made for
resources intended to generate future income Ed§ H¡$e âbmo H$mo CËnÝZ H$aZo Ho$ {cE gmYZm| H$s àm{ßV na `o
and cash flows. ì`` {H$`o J`o h¢ &
Examples of cash flows arising from BÝdopñQ>¨J EpŠQ>{dQ>rO go CËnÝZ hmoZo dmco H¡$e âbmo Ho$
investing activities are: CXmhaU Bg àH$ma h¢:
(a) Cash payments to acquire fixed assets (a) {\$ŠñS> AgoQ²>g ({Og_| A_yV© gån{Îm`m§ ^r
(including intangible). These payments gpå_{cV h¢) H$mo àmßV H$aZo Ho$ {bE H¡$e no_|Q>
include those relating to capitalized BZ no_|Q²>g _| do no_|Q²>g ^r gpå_{cV h¢ Omo
research & development costs and self H¡${nQ>bmBÁS> [agM© Ed§ S>odbn_|Q> Ed§ ñd`§ Ho$ Ûmam
constructed fixed assets;
{Z{_©V {\$ŠñS> AgoQ²>g Ho$ ê$n _| {H$`o J`o hmo§;
(b) Cash receipts from disposal of fixed assets (b) {\$ŠñS> AgoQ²>g (A_yV© gån{Îm`m| g{hV) Ho$ {dH«$`
(including intangible); go àmßV H¡$e;
(c) Cash payments to acquire shares, warra- (c) Xygao B§Q>aàmBO Ho$ eo`g©, dma§Q> AWdm S>oãQ>
nts or debt instruments of other B§ñQ®>_|Q²>g H$mo H«$` H$aZo Ho$ {cE H¡$e no_|Q>;
enterprises;
(d) Cash receipts from disposal of shares, (d) Xygao B§Q>aàmBO Ho$ eo`g©, dma§Q> AWdm S>oãQ>
warrants, or debt instruments of other B§ñQ¯>_|Q²>g H$mo {dH«$` H$aZo go H¡$e [a{gQ²>g;
enterprises;
(e) Cash advances and loans made to third (e) {H$gr WS>© nmQ>u H$mo {X`o J`o ES>dm§g H¡$e VWm bmoZ
parties (other than advances and loans (\$m`ZopÝe`b B§Q>aàmBOog Ûmam {XE JE ES>dm§gog
made by a financial enterprise);
`m bmoZ H$mo N>mo‹S>H$a);
(f) Cash receipts from the repayment of (f) {H$gr WS>© nmQ>u H$mo {X`o J`o ES>dm§g H¡$e VWm bmoZ
advances and loans made to third parties Ho$ nwZ^©wJVmZ go àmßV ZH$X am{e (\$m`ZopÝe`b
(other than advances and loans of a financial B§Q>aàmBOog H$s ES>dm§gog `m bmoZ H$mo N>mo‹S>H$a);
enterprise);
(g) Cash payments for future contracts, (g) â`yMa H$m°ÝQ´>oŠQ²>g, \$m°adS>© H$m°ÝQ´>oŠQ²>g, Am°ßeZ
forward contracts, option contracts and H$m°ÝQ´>oŠQ> Ed§ ñd¡n H$m°ÝQ´>oŠQ> Ho$ {cE {H$`m J`mŸ H¡$e
swap contracts (except when the no_|Q> (S>rqbJ `m Q´>oqS>J CÔoí` Ho$ H$m°ÝQ´>oŠQ²>g Ho$
contracts are held for dealing or trading
^wJVmZm| AWdm \$m`ZopÝg¨J EpŠQ>{dQ>rO H$s loUr _|
purposes or the payments classified as
financing activities) and AmZo dmco ^wJVmZm| H$mo N>mo‹S>H$a) Ed§