In the Cash Flow Statement where do you present the cash inflow from the issue of shares to minority shareholders.

It's a financing activity.

All non-current asset activities are investing.

All non-current liability activities are financing.

All equity activities are financing.

Assets = Liabilities + Equity

left side = investments
right side = how they were financed

(Current assets and current liabilities don't count into this as they are just related to the day-to-day operations of the company.)

The kind of activity isn't as difficult as people make it out to be, because it's following a very set pattern.