Question

Which of the following transactions does not result in Inflow or outflow of cash and cash equivalents?

विकल्प

• Collection of cash from trade receivables

• Payment to trade payables

• Cash received on maturity of marketable securities

• Payment to employees

Answer 1

Cash received on maturity of marketable securities

Explanation:

This transaction involves converting a cash equivalent into actual cash. Since both are part of “Cash and Cash Equivalents,” there is no net inflow or outflow. It’s a reclassification, not a cash flow.