British Telecommunications Public Limited Company, a U.K. company, is the worlds oldest communications company. The company prepares its financial statements in accordance with International Financial Reporting Standards. Locate BTs statement of cash flows from its website at www.bt.com/about.

Required:

What are the primary classifications into which BTs cash inflows and cash outflows are separated?

How are cash inflows from dividends and interest and cash outflows for dividends and interest classified in BTs cash flow statements?