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Question

Under AS-3, how should a SEBI-registered Non-Banking Financial Company (NBF

C classify Interest Received and Interest Paid in its Cash Flow Statement?

A Interest Received as Investing; Interest Paid as Financing.

B Both as Operating Activities.

C Both as Financing Activities.

D Interest Received as Operating; Interest Paid as Financing.

E Interest Received as Investing; Interest Paid as Operating.

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