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In preparing a company’s cash flow statement complying with IAS 7 Cash Flow Statements, which, if any, of the
following items could form part of the calculation of cash flow from financing activities?
(1) Proceeds of sale of premises
(2) Dividends received
(3) Bonus issue of shares
A 1 only
B 2 only
C 3 only
D None of them.

 

D

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