TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CASH FLOWS INVESTING ACTIVITIES [1 record]

Record 1 2010-09-29

English

Subject field(s)
  • Financial Accounting
  • Finance
DEF

An item on the cash flow statement that reports the aggregate change in a company's cash position resulting from any gains (or losses) from investments in the financial markets and operating subsidiaries, and changes resulting from amounts spent on investments in capital assets such as plant and equipment.

French

Domaine(s)
  • Comptabilité générale
  • Finances
DEF

Total net des flux de trésorerie liés aux activités d'investissement de l'entité, figurant dans l'état des flux de trésorerie [...]

OBS

De par leur caractère neutre, les expressions «flux de trésorerie d'investissement» et «flux de trésorerie liés aux activités d'investissement» peuvent convenir aussi bien dans le cas d'entrées nettes de liquidités que dans le cas de sorties nettes de liquidités.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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