That amount of cash would be reported Investing section of the cash flow statement.
What is cash flow statement?
A cash flow statement is a sort of financial statement that summarises all of the cash inflows a company experiences from both internal and external sources. It also includes any cash withdrawals made within a predetermined time frame to pay for investments and company costs.
Investors and analysts may see a picture of all business transactions in a company's financial records, showing how each one contributes to the company's success. The cash flow statement is regarded as the most comprehensible of all the financial statements since it shows how much money the business produces from operations, investments, and borrowing. These three elements are added together to form net cash flow.
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