what is K? SCF and SC were both incorrect options

its: Use the following abbreviations to answer this question: \begin{tabular}{ll} \hline CA & Current assets \\ NCA & Non-current assets \\ CL & Current liabilities \\ NCL & Non-current liabilities \\ SC & Share capital \\ RE & Retained earnings \\ SI & Statement of income item \\ \hline SCF & Statement of cash flows item \\ SCE & Statement of changes in equity item \\ \hline \end{tabular}