Investing activities cash flow presentation requires separate reporting of acquisitions, disposals and investment income under Ind AS guidance.

Presentation of Investing Activities requires separate disclosure of cash flows from acquisition and disposal of long term assets and investments not held as cash equivalents, including purchases and sales of property, plant and equipment and intangibles, acquisition and disposal of equity and debt securities, and non financing loans and advances. Investment income such as interest, dividends and rent is reported as investing cash flows. Statements should show proceeds from disposals, purchases of non current assets and intangibles, and non operating investment income to arrive at Net Cash flow from Investing Activities.

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