What does cash from investing activities typically include?

Cash from investing activities typically includes transactions that involve the purchase and sale of long-term assets and investments. This category captures the flow of cash tied to investments in property, plant, and equipment, as well as financial investments in stocks and bonds of other entities.

When a company purchases equipment or land, that transaction results in a cash outflow, reflecting an investment in the company's future operational capabilities. Conversely, when a company sells these assets or participates in investment activities, it receives cash, leading to a cash inflow. This delineation is critical because investing activities form a significant part of a company’s cash flow statement, providing insights into how the company allocates capital for growth and sustenance over the long term.

The other choices focus on different aspects of cash flows: cash received from operations relates to the core business activities, cash distributions to shareholders represent financing outflows, and loan repayments also fall under financing activities. Thus, option B is the correct choice, as it accurately encapsulates the nature of cash from investing activities.