Sale of Business (SF.CF.SaleOfBusiness)

Sale of Business (SF.CF.SaleOfBusiness) is the cash inflow from Disposal of existing Businesses.

It is used when the sale is reported on the cash flow statement in one single line, as opposed to when it is reported as a decrease of various items from Assets and Liabilities.

Sale of Business (SF.CF.SaleOfBusiness) includes:

  • Sale of discontinued business units
  • Sale of branches
  • Deconsolidation of subsidiaries if the subsidiaries are sold
  • Divestitures

Sale of Business (SF.CF.SaleOfBusiness) does not include:

  • Sale of investment in affiliates/limited partnership (shown in “Sale/Maturity of Investment” (SF.CF.Sale_MaturityOfInvestment))
  • Deconsolidation of subsidiaries if ownership interest in a subsidiary is reduced (shown in “Sale/Maturity of Investment” (SF.CF.Sale_MaturityOfInvestment))
  • Sale of buildings/assets (shown in “Sale of Fixed Assets” (SF.CF.SaleOfFixedAssets))