Which of the following is not categorised as a cash flow from a financial activity under IAS 7?

Question

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Under IAS 7, cash flows from financial activities include transactions that result in changes in the size and composition of the contributed equity and borrowings of the entity. Choices A, B, and C directly involve the entity's financing activities, such as paying off loans (B) and issuing debentures (C). However, D involves an investor's sale of company debentures on the secondary market, which does not affect the company's cash flows directly and thus is not considered a cash flow from financing activities for the company.

Which of the Following Is Not Categorised as a Cash