6. Which of the following activities would generally be regarded as a financing activity in preparing a cash flow statement? (a) Dividend distribution. (b) Proceeds from the sale of shares of other companies. (c) Loans made by the financial enterprise to other businesses entities. 7. All of the following are examples of cash flows arising from investing activities except (a) Cash payments to acquire fixed assets. (b) Cash receipts from disposal of fixed assets. (c) Cash payments to suppliers for goods and services. 8. Cash repayments of amounts borrowed will be disclosed in the cash flow statement as (a) An operating activity. (b) A financing activity (c) An investing activity. 9. In the cash flow statement, 'cash and cash equivalents' include (a) Bank balances and Cash balances. (b) Short-term investments readily convertible into Cash are subject to an insignificant risk of changes in value. (c) Both (a) and (b). As per AS 3 on Cash Flow Statements, cash received by a manufacturing company from sale of shares of ABC Company Ltd. should be classified as (a) Operating activity. (b) Financing activity. (c) Investing activity