Inscrivez-vous ou connectez-vous pour rejoindre votre communauté professionnelle.
Option D is the right answer.
The separate disclosure of cash flows arising from financial activities is important because it is useful in predicting claims on future cash flow by providers of funds to the enterprise. So as per the above statement the answer should be option " D " Dividend Paid.
An example of financing activities in the context of cash flow statement is:
D) Dividend paid