Investing flows show the spending committed to resources expected to produce future income and cash. Only an outlay that produces an asset carried on the balance sheet qualifies; expenditure that is expensed cannot be investing. The group covers payments and receipts for property, plant and equipment, intangible assets and other long-lived assets (including capitalised development and self-constructed assets), purchases and sales of other entities' equity or debt instruments and joint venture interests (unless cash equivalents or held for dealing), advances and loans to third parties and their repayment (other than by a financial institution), and payments and receipts on futures, forward, option and swap contracts unless held for dealing or classified as financing. Where a contract hedges an identifiable position, its cash flows follow the classification of the hedged item.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.