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The items about cash flow investing activities are cash spent on non-current assets, proceeds of sale of non-current assets and income from investments.

The items about cash flow investing activities including:
- cash paid for property, plant and equipment and other non-current assets
- cash received on the sale of property, plant and equipment and other non-current assets
- cash paid for investments in or loans to other enterprise (excluding movements on loans from financial institutions, which are shown under financing)
- cash received for the sale of investments or the repayment of loans to other enterprises (excluding loans from financial institutions)
- interest received on investments of loss
- dividends received on investments.
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