Air France–KLM (AF), a French company, prepares its financial statements according to International Financial Reporting Standards. AF’s annual report for the year ended March 31, 2011, which includes financial statements and disclosure notes, is provided with all new textbooks. This material also is included in AF’s “Registration Document 2010–11,” dated June 15, 2011 and is available at www.airfranceklm.com.

Required:
1. What are the primary classifications into which AF’s cash inflows and cash outflows are separated? Is this classification the same as or different from cash flow statements prepared in accordance with U.S. GAAP?
2. How are cash inflows from dividends and interest and cash outflows for dividends and interest classified in AF’s cash flow statements? Is this classification the same as or different from cash flow statements prepared in accordance with U.S. GAAP?