Bearing in mind that IAS 7 permits an alternative classification of a few items when presenting Statements of cash flows, which of the following cash flow items may be reported under the heading ‘Cash flows from financing activities’?

(a) Amount paid to redeem long-term loans

(b) Dividend received

(c) Gain on revaluation of non-current assets

(d) Proceeds of issuing own shares

(e) Interest paid

(f) Bonus issue of shares

(g) Rights issue of shares

(h) Dividend paid

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