Cash Inflows from Financing Activities do not include:
- ADebentures issued at Discount.
- BMortgage loan raised.
- CDividends and interest received
- DEquity 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.