Which of the following items must be separately disclosed in the statement of cash flows?
I. Interest paid
II. Dividends paid
III. Interest received
IV. Dividends received
V. Auditor's remuneration paid

A) II, III and IV only.
B) I, II and V only.
C) II, III, IV and V only.
D) I, II, III and IV only.

Statement of Cash Flows

A financial report detailing how variations in income and balance sheet accounts influence cash and cash equivalents, segmented into operating, investing, and financing activities.

Interest Paid

The amount of money paid by a borrower to a lender in return for the use of borrowed funds, calculated as a percentage of the loan amount.

Dividends Paid

Distribution of a portion of a company's earnings, decided by the board of directors, to a class of its shareholders.