A cash flow statement prepared in accordance with AS----3 "Cash Flow Statement" opens with the calculation of cash flow from operating activities from the net profit before taxation. Which of the following lists of items consists only of items that would be ADDED to net profit before taxation in that calcultaion?
A. Decrease in inventories, depreciation, profit on sale of fixed assets.
B. Increase in trade payables, decrease in trade receivables, profit on sale of fixed assets.
C. Decrease in trade receivables, increase in trade payables, loss on sale of fixed assets.