* Receipts from the sale of goods or services
* Receipts for the sale of loans, debt or equity instruments in a trading portfolio * Interest received on loans
* Dividends received on equity securities
* Payments to suppliers for goods and services
* Payments to employees or on behalf of employees
* Interest payments (alternatively, this can be reported under financing activities in IAS 7, and US GAAP) 2) Did all companies have operating activities?
3) Did all operating activities come from the core business of providing sales/service? No.This cash flow activities operating section comes first and tells you how much the companies generated from core business as oppose of peripheral activities such as investing and borrowing. This is the area that you should focus because it paints the best pictures of how bell the firm’s business operation are producing that will ultimately benefit to shareholders.