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The cash flow statement is partitioned into three segments, namely: 1  Cash flow resulting from operating activities. 2  Cash flow resulting from investing activities. 3  Cash flow resulting from financing activities.  It also may include a disclosure of non-cash financing activities.
This indicates that cash was provided or increased from the sale. (Any gain or loss on the sale is an adjustment to the net income reported in the operating activities section of the statement.) The third section of the cash flow statement contains the company's financing activities.ash provided and used in investing activities, 3. Cash provided and used in financing activities. Under the indirect method of preparing and presenting the cash flow statement, the operating activities section begins with the net income during the period of the statement.