Cash flow from investing activities treats Bank Overdraft in a Cash Flow Statement.

Investing Activities: Investing activities are the acquisition and disposal of long-term assets (such as land, buildings, plant, machinery, furniture, fixtures, etc.) and other investments not included in cash equivalents.

Outflows represent the extent to which expenditures have been made for resources intended to generate future income and cash flows. The following are examples of cash flows arising from investing activities:

(a) Cash payments to acquire fixed assets like payments made to purchase goodwill, land, buildings, plant, machinery, furniture, fixtures, fittings, trademarks, copyrights, etc. These payments include those relating to self-constructed fixed assets.

(b) Cash payments relating to capitalized research and development costs.

(c) Cash receipts from disposal of fixed assets.

(d) Cash payments to acquire shares, warrants, or debt instruments of other enterprises and interests in joint ventures (except those held for dealing or trading purposes).

(e) Cash receipts from disposal of shares, warrants or debt instruments of other enterprises and interests in joint ventures (except those held for dealing or trading purposes)

(f) Cash advances and loans made to third parties (other than by a financing enterprise).

(g) Cash receipts from the repayment of advances and loans made to third parties (other than by a financing enterprise).