Bank Borrowings Are Ordinarily Classified As

Bank borrowings are ordinarily classified as:

A) operating activities, except for bank overdrafts that are repayable on demand and which form an integral part of an entity's cash management
B) investing activities, except for bank overdrafts that are repayable on demand and which form an integral part of an entity's cash management
C) financing activities, except for bank overdrafts that are repayable on demand *d financing activities, except for bank overdrafts that are repayable on demand and which form an integral part of an entity's cash management.
D) financing activities, except for bank overdrafts that are repayable on demand and which form an integral part of an entity's cash management.