24. 25. The investment category for which the investor's "positive intent and ability to hold" is important is: a. Securities reported under the equity method. b. Securities classified as held-to-maturity. c. Securities available-for-sale. d. Trading securities. In the statement of cash flows, inflows and outflows of cash from buying and selling trading securities typically are considered: a. Noncash financing activities. b. Investing activities. c. Financing activities. d. Operating activities.