Which of the following is/ are not included in investing activity while preparing cash flow statement?

Cash flow from Interest Income Cash Flow from Dividend Income Depreciation of fixed assets All of the above

Depreciation of fixed assets

"Depreciation of fixed assets" is not included in investing activities when preparing the cash flow statement. Depreciation is a non-cash expense that is accounted for in the operating activities section of the cash flow statement. In case of a non-financial enterprise, as per AS-3, it is considered more appropriate that payment of interest and dividends are classified as financing activities whereas receipt of interest and dividends are classified as investing activities.