Sale/Issuance of Common (SF.CF.Sale_IssuanceOfCommon)

Sale/Issuance of Common (SF.CF.Sale_IssuanceOfCommon) is the cash inflow from the Issuance of Common Stock and the Sale of Treasury Shares.

If the Sale, Issuance or Repurchase of Common Stock is not reported separately, the total is shown in “Common Stock, Net” (SF.CF.CommonStockNet).

Sale/Issuance of Common (SF.CF.Sale_IssuanceOfCommon) includes:

  • Sale/re-issuance of treasury shares
  • Issuance of participative preferred stock and stock in an initial public offering
  • Proceeds on the sale of shares as ESOP

Sale/Issuance of Common (SF.CF.Sale_IssuanceOfCommon) does not include:

  • Proceeds on the sale of shares in subsidiaries (shown in “Other Financing Activities” (SF.CF.OtherFinancingCashFlow))
  • Proceeds on the exercise of options outstanding (shown in “Options Exercised” (SF.CF.OptionsExercised))
  • Proceeds on the conversion of warrants (shown in “Warrants Converted” (SF.CF.WarrantsConverted))