Transactions that include purchasing and selling plant assets and investments in debt and equity securities.

A) Financing activities
B) Investing activities
C) Statement of cash flows
D) Indirect method
E) Direct method
F) Operating activities

Equity Securities

Financial instruments representing ownership interest in a corporation, such as stocks.

Debt Securities

Financial instruments representing a loan made by the investor to the issuer, which can include government bonds, corporate bonds, and other types of debts.

Investing Activities

Transactions involving the purchase and sale of long-term assets and other investments, recorded in the cash flow statement.