CASH FLOW FROM INVESTING ACTIVITIES
  Definition
  
Shows how much cash a company has received or lost as a result of its investing activities.

  Calculation rule
  
Increase (Decrease) in cash from investments (stocks, bonds, real estate etc.)
+ increase (decrease) in cash from sale/acquisition of subsidiaries
+ Disposals (Additions) to property, plant and equipment (PPE)
+ Dividends received.

  Comment
  
Second element of the cash flow statement, after cash from operating activities and before cash from financing activities.

  Reference
  
Net PPE

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