issuance of debt and equity is a [...] cash inflow.
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Subject 1. Classification of Cash Flows and Non-Cash Activities ).
Purchase of debt and equity securities from other entities (sale of debt or equity securities of other entities) and loans to other entities (collection of loans to other entities) are considered investing activities. However, <span>issuance of debt (bonds and notes) and equity securities is a financing cash inflow, and payment of dividend, redemption of debt, and reacquisition of capital stock are financing cash outflows.
Some investing and financing activities do not flow through the statement of cash flows because they don't require the use of cash:
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