A company inay own titles and assets for trading purposes, they are so siffillar to Inventory purchased to be sold (goods) and, consequently, the corresponding cash flows from operating activities are classified. Similarly, cash advance payments and loans made by financial institutions are generally considered operating flows, as they are the main business of this type of enterprise. B. Investment activities The separate disclosure of cash flow related to investment activities is important because they indicate the extent to which efforts were made to increase resources intended to generate future income and cash flows. The main such flows are: outflows of money in order to purchase the tangible fixed assets, intangible assets and other long- term assets20