Which of the following is a cash inflow or outflow arising from investing activities?

Cash repaid to lenders

Royalties received

Cash received from the repayment of loans made to other parties

Cash received on the issue of loan stock

Which of the following advantages does not relate to the direct method?

Greater transparency

Better insights into the current cash position

Simple to produce

Allows for realistic projections of future operating cash flow

An entity (other than a financial institution) receives dividends from its investment in shares. How should it disclose the dividends received in the statement of cash flow under IAS 7?

Financing cash flow

Either as operating cash inflow or as financing cash inflow

Either as operating cash inflow or as investing cash inflow

Operating cash inflow