Investments in joint ventures and affiliates and long-term investments in securities are [...] activities
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Subject 1. Classification of Cash Flows and Non-Cash Activities ent. In general, these items relate to the long-term asset items on the balance sheet. Investing cash flows reflect how a company plans its expansions.
Sale or purchase of property, plant and equipment. <span>Investments in joint ventures and affiliates and long-term investments in securities. Loans to other entities or collection of loans from other entities.
These involve liability and owner's equity items, and include:
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