Investment and financing

Another part of the prior reports cash flows the investment company has been in the reporting year. New investments signs of growth or to upgrade production and distribution of the capacity of the company. Elimination of long-term or assign itself a significant portion of its assets can be good or bad news, depending on which is the engine of these activities. A company generally has some of its fixed assets each year because they have reached the end of their useful life and are no longer used. These assets are disposed of or sold or exchanged for new capital. The value of an asset at the end of its useful life is called with its value. The proceeds from the sale of assets is reported as a source of money in the activities section invest cash flow status. Usually they are in very small quantities.

As individuals, businesses sometimes have financed its acquisitions when its internal cash flows is not sufficient to finance the growth of businesses. funding made reference to a business capital and debt sources where debt from banks and other sources arranged in money from the loan to the company and its owners, put additional money in the business.The term includes also on the other hand, make payments on the debt and the return of capital to the propriétaires.Il includes distributions in cash by the company to profit from its owners.

Most companies borrow money for the words short and long terms.Most statements report only the net increase in cash flows or decrease debt in the short term, not the total of the amounts borrowed and total payments over the long term debt dette.Rapporter however, the total of the amounts both on a year long term debt repayments are generally reported in the Declaration of trésorerie.Ces flows are reported as gross figures instead of net.