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.