Sale/Maturity of Investment (SF.CF.Sale_MaturityOfInvestment)

Sale/Maturity of Investment (SF.CF.Sale_MaturityOfInvestment) is the cash inflow from the sale of securities, the repayment of securities that matured, or the sale of other investments.

Sale/Maturity of Investment (SF.CF.Sale_MaturityOfInvestment) includes:

  • Sale of Short-Term or Long-Term investment securities, available for sale or held-to-maturity securities
  • Sale of investments in affiliates
  • Maturity of bonds invested
  • Disposition/maturity of mortgage-backed securities
  • Sale of Investment Properties classified as Investment Assets (in IFRS and other standards which treat these as investments)
  • Sale of assets to be leased out under financial lease contracts (e.g., reported by the financing arms of car and equipment manufacturing companies)

Sale/Maturity of Investment (SF.CF.Sale_MaturityOfInvestment) does not include:

  • Sale of a business segment (shown in “Sale of Business” (SF.CF.SaleOfBusiness)
  • Divestiture of a business unit (shown in “Sale of Business” (SF.CF.SaleOfBusiness)
  • Deconsolidation of a subsidiary (shown in “Sale of Business” (SF.CF.SaleOfBusiness)
  • Sale of investment properties classified as property, plant and equipment (treated as Tangible Assets by US GAAP and other standards) (shown as” Sale of Fixed Assets” (SF.CF.SaleOfFixedAssets))
  • Collection of loans/mortgage-backed securities/mortgage notes in banks (shown in “Loans” (SF.CF.Loans))
  • Sale of loans to customers (shown in “Loans” (SF.CF.Loans))
  • Sale of notes receivable (other than trade notes receivable) (classified as Other Investing Cash Flow (SF.CF.OtherInvestingCashFlow))
  • Sale of assets to be leased out under operating lease contracts (classified as Sale of Fixed Assets (SF.CF.SaleOfFixedAssets))