Question：In preparing a company's statement of cash flows complying with IAS 7, which, if any, of the following items could form part of the calculation of cash flow from financing activities?

　　Proceeds of sale of premises

　　Dividends received

　　Bonus issue of shares

　　A. 1 only

　　B. 2 only

　　C. 3 only

　　D. None of them

　　The corrrect answer is: None of them.

　　1 - Proceeds from sale of premises appears under investing activities

　　2 - Dividends received appears under operating or investing activities

　　3 - A bonus issue of shares is not a cash flow.