Which of the following will not be written in the cash flow statement?

Issue of bonus shares

The correct answer is option 2- Issue of bonus shares.

Bonus shares are not included in the cash flow statement because they do not involve a cash transaction. Bonus shares are issued to existing shareholders from the existing reserves without any impact on the company's cash position.

"Issue of Right shares" and "Repayment of borrowings" are transactions that can impact the company's cash flow and included in the cash flow statement. Both are included under the head financing activity in the cash flow statement.