A list of items that may affect an IFRS-based statement of cash flows prepared using the indirect method follows. Assume that the transactions are for cash unless stated otherwise. For each item, indicate by using the associated letter whether it is:
A—A cash receipt reported as an operating activity or an amount added to net income in the cash flows from operating activities section
B—A cash outflow reported as an operating activity or an amount deducted from net income in the cash flows from operating activities section
C—A cash receipt in the cash flows from investments section
D—A cash outflow in the cash flows from investments section
E—A cash receipt in the cash flows from financing section
F—A cash outflow in the cash flows from financing section
G—Not reported on the statement of cash flows
H—An item for which there is more than one alternative for reporting this item

Item            Transaction                                                                                        Categorization on the
                                                                                                                                    statement of cash flows
1. Receipt of dividends
2. Increase in accounts receivable
3. Decrease in deferred income taxes payable
4. Sale of an at fair value through profit or loss investment not
    designated as a cash  equivalent
5. Issuing (selling) shares
6. Depreciation expense
7. Loss on the sale of a financial asset at amortized cost
    investment
8. Payment of interest
9. Goodwill impairment loss
10. Purchase of an at fair value through other comprehensive
      income investment
11. Decrease in accounts payable
12. Conversion of bonds to ordinary shares
13. Borrowing money from the bank
14. Sale of a computer at book value
15. Retirement of bonds