Under IFRS, significant non-cash transactions:

(a) are classifi ed as operating, if they are related to income items.

(b) are excluded from the statement of cash fl ows and disclosed in a narrative form or summarized in a separate schedule.

(c) are classifi ed as an investing or fi nancing activity.

(d) are classifi ed as an operating activity, unless they can be specifi cally identifi ed with fi nancing or investing activities.