Presentation of cash flows from Investing Activities - Ind AS - Indian Accounting Standards - Companies Law

Presentation of cash flows from Investing Activities Investing Activities are purchase sale of ling term assets and other Investments which are not cash equivalents and any income received from such investment activities. Examples Acquisition disposal of fixed assets including intangible assets. Acquisition disposal of shares, share warrants, debt securities of other entities. Loans and advances given to third parties (except those of financing nature); Interest, dividend, and rental income receipts; (i.e., Income from Investments) Cash flow from Investing Activities ₹ Proceeds from disposal of Non-current Assets (i.e P M, L B, Furniture etc) XXX Proceeds from disposal of Intangibles (Trademark, goodwill, patent etc) XXX Less Purchase of Non-Current Assets Intangibles (XXX) Add: Non-operating incomes from Investment Interest from Debenture XXX Dividends received XXX Rent on property received XXX Net Cash flow from Investing Activities XXX