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Cash Inflows from Financing Activities do not include:

  1. A
    Debentures issued at Discount.
  2. B
    Mortgage loan raised.
  3. C
    Dividends and interest received
  4. D
    Equity shares issued at Premium

Solution & Step-by-step Explanation

Financing activities involve transactions that alter the size and composition of the company's equity capital and borrowings. This includes issuing shares (at a premium or discount) and raising loans. However, receiving dividends and interest is a return on external investments, so it is classified under Investing Activities.

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Cash Inflows from Financing Activities do not include:
A
Debentures issued at Discount.
B
Mortgage loan raised.
C
Dividends and interest received
D
Equity shares issued at Premium

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