Which of the following statement is true?
A. The cash flows arising from acquisitions and from disposals of subsidiaries or other business units should be presented after netting off and classified as investing activities.
B. The cash flows arising from acquisitions and from disposals of subsidiaries or other business units should be presented separately as financing activities.
C. The cash flows arising from acquisitions and from disposals of subsidiaries or other business units should be presented separately as investing activities.