Net cash used in or provided by the investing activities – cash flow from the investing activities under the cash flow statement reports the changes in the company’s cash position owing to the losses or gains from the investment activities and the changes resulted from the amount spend for investment activities (Sethi, 2016). Net cash used in or provided by the financing activities – various items that may be included under the financing activities are the sale or purchase of stock issuance of debt like bonds, payment of dividends and repayment of