4. Money Matters Ltd issued debentures worth 910,000 during the year 2018. An old delivery van was sold for 325,000. The company also received interest on financial investments of 450,000 and paid dividends of 45,000 to its shareholders. What is the net cash flow from financing activities for 2018? A B Inflow of 1,640,000 Inflow of 1,315,000 Outflow of 1,315,000 Outflow of 1,640,000 C D (2 marks) 5. Which one of the following statements best defines cash equivalents as set out in IAS 7 Statement of Cash Flows? A B D Cash equivalents are investments which are traded in an active market. Cash equivalents are cash, overdrafts, short-term deposits, options and other financial instruments and equities traded in an active market. Cash equivalents are readily disposable investments. Cash equivalents are short-term highly liquid investments subject to insignificant risks of changes in value. (2 marks)