British Telecommunications Plc (BT), a U.K. company, is the world's oldest communications company. The company prepares its financial statements in accordance with International Financial Reporting Standards. Below are partial cash flow statements included in a recent annual report:

Required:
1. What are the primary classifications into which BT'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 BT's cash flow statements? Is this classification the same as or different from cash flow statements prepared in accordance with U.S. GAAP?