Identify the items not to be shown under Financing activities while making a cash flow statement:A. Payment of dividend and interestB. Interest paid by financial enterpriseC. Redemption of debenturesD. Proceeds from issue of equity sharesE. Loss due to theftChoose the correct answer from the options given below:

* A, C, and D are typical financing activities because they relate to the components of the firm's capital structure (equity and debt borrowings).B (Interest paid by financial enterprise): For a financial company, interest paid is considered an Operating Activity because dealing in financial assets and funding is part of their principal revenue-generating business.E (Loss due to theft): This is a non-operating/extraordinary item adjusted in Operating Activities to compute cash from operations, not a financing flow.Therefore, items B and E are not classified under financing activities.