Final answer:
The 'Sale of available-for-sale securities (long-term)' impacts the statement of cash flows under the 'Investing Activities' section. It represents cash inflow categorized as a cash flow from investing activities.
Step-by-step explanation:
The 'Sale of available-for-sale securities (long-term)' has an impact on the statement of cash flows. When a company sells its available-for-sale securities, it generates cash inflow, which is reported under the 'Investing Activities' section of the statement of cash flows. This cash inflow is categorized as a cash flow from investing activities because the sale of securities is considered an investing activity.
For example, if a company sells $1,000 worth of available-for-sale securities, the $1,000 is added as a positive value in the 'Investing Activities' section because it represents an increase in cash due to the sale of securities.
It's important to note that the sale of available-for-sale securities does not impact the company's operating activities or financing activities. It only affects the investing activities section of the statement of cash flows.