Which of the following statements is false as per the International Financial Reporting Standards?

Interests received and dividends received are classified as either the operating cash flows or investing cash flows.

Liabilities maturing within the coming year are classified as long-term if refinancing is completed before the issuance date of the financial statements.

PP&E can be carried at either historical cost or revalued amount less accumulated depreciation and impairment.

Bank overdrafts are allowed to be offset against other cash accounts.