QUESTIONS 45 THROUGH 68 RELATE TO FINANCIAL STATEMENT ANALYSIS
61. A company recorded the following events in 2012:
$’000s
Purchase of securities for trading purposes
240
Proceeds from the sale of trading securities
300
Proceeds from issuance of bonds
500
Purchase of 30% of the shares of an affiliated company
275
On the 2012 statement of cash flows, the company’s net cash flow from investing activities (in
$‘000s) is closest to:
A. -275.
B. -215.
C. 285.