Examlex
Larry Corp.'s policy is to report all cash flows arising from interest and dividends in the operating activities section.The activities for the year ended December 31,2018 included the following: • Sold a held-for-trading investment for $14,000.The book value was $15,000.
• Sold an available-for-sale investment for $10,000.The book value was $5,000.
How much would be presented as cash flow from investing activities?
Cash Flow
The entire valuation of money transfers that flow into and exit a venture, significantly influencing its liquidity.
New Equity Sales
The process of offering new shares of stock to the public or existing shareholders to raise capital.
Dividends Paid
The total amount of money distributed by a company to its shareholders out of its profits or reserves, usually on a regular basis.
CCA Rate
The annual depreciation rate used for tax purposes to write off the cost of capital assets over time in Canada.
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