Match the following regarding the cash flow statement.

A-I, B-II, C-III, D-IV

* Royalty received- Cash flows from operating activities primarily stem from the core operations of the business. They mainly arise from transactions and events that contribute to the determination of net profit or loss. Examples of cash flows from operating activities encompass:
Cash Inflows from Operating Activities:
* Cash received from the sale of products and provision of services.
* Cash received from royalties, fees, commissions, and other sources of income.

* Purchase of building- The distinct presentation of cash flows from investing activities holds significance as it provides insights into the allocation of resources aimed at generating future income and cash inflows. Examples of cash flows stemming from investing activities encompass:
Cash Outflows from Investing Activities:
* Cash payments directed towards acquiring fixed assets, including intangible assets and capitalized research and development.
* Cash payments made to procure shares, warrants, or debt instruments of other entities, excluding instruments held for trading objectives.

* Payment of corporate dividend - Financing activities center around the management of long-term funds or capital within an enterprise. These activities involve actions such as acquiring or repaying capital and borrowings. These financial activities can significantly impact the size and structure of the owners' capital and liabilities.
Cash Inflows from Financing Activities:
* Receipt of cash resulting from the issuance of equity shares.
* Receipt of cash from issuing debentures, loans, bonds, and other short or long-term borrowings.
Cash Outflows from Financing Activities:
* Cash repayments made to settle borrowed amounts.
* Cash payments of interest on debentures and long-term loans.
* Cash dividends distributed on both equity and preference capital.

* Short-term deposits in bank- A cash flow statement showcases the inflows and outflows of cash and cash equivalents stemming from diverse activities within an enterprise during a specified timeframe. According to AS-3, the term 'Cash' encompasses both physical cash on hand and demand deposits held with banks. On the other hand, 'Cash equivalents' refer to short-term, highly liquid investments that can be promptly converted into known cash amounts. These investments also carry an insignificant risk of encountering value fluctuations. To qualify as cash equivalents, an investment typically must possess a brief maturity period, often around three months or less from the date of acquisition. It's important to note that investments in shares are generally not considered as cash equivalents, unless they fall within the category of substantial cash equivalents. An example of this exception includes preference shares acquired shortly before their predetermined redemption date, assuming there is minimal risk associated with the company's ability to repay the amount upon maturity. Furthermore, short-term marketable securities that can be swiftly transformed into cash are also classified as cash equivalents. This classification is upheld when the conversion to cash can be swiftly executed, and the resultant change in value is insignificant. This underscores the immediate liquidity and relatively stable nature of such assets.