In a statement of cash flows prepared under International Financial Reporting Standards (IFRS), each of the following items is typically classified as a financing cash flow except:

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Dividends received are typically classified as an operating cash flow under IFRS, not a financing cash flow. The other options are all examples of financing cash flows: interest paid represents the cost of borrowing funds, dividends paid represent the distribution of profits to shareholders, and proceeds from the issuance of long-term debt represent the inflow of funds from borrowing.

In a Statement of Cash Flows Prepared Under International Financial