A list of items that may affect an IFRS-based statement of cash flows prepared using the direct 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 in the cash flows from operations section
B—A cash outflow in the cash flows from operations 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
I—None of the above

Item               Transaction                                                                                  Categorization on the
                                                                                                                                 statement of cash flows
1. Sale of land at a loss
2. Gain on the sale of equipment
3. Repurchasing own shares
4. Receipt of interest
5. Purchase of an at fair value through profit or loss investment
   designated as a cash equivalent
6. Depreciation expense
7. Equipment acquired under a finance lease
8. Payment of dividends
9. Other comprehensive income
10. Impairment loss on a patent