कथन I: नकद प्रवाह विवरण (Cash Flow Statement) एक अवधि के दौरान नकद अंतर्वाह और बहिर्वाह पर केंद्रित होता है। कथन II: कोष प्रवाह विवरण (Funds Flow Statement) मुख्य रूप से कार्यशील पूंजी में परिवर्तनों का विश्लेषण करता है।

Statement I: Issue of shares for cash increases both working capital and cash flow from financing activities. Statement II: Purchase of machinery for cash decreases working capital and appears under investing activities. Choose the correct answer from the options given below:

Consider the following statements regarding accounting statements: Statement 1: The direct method of calculating operating cash flows is preferred by the IASB, yet most Indian banks continue to use the indirect method for regulatory reporting. Statement 2: A transaction involving the acquisition of assets by assuming directly related liabilities (e.g., a finance lease) should be excluded from the cash flow statement. Statement 3: In a fund flow statement, 'Total Sources' equals 'Total Applications' only after the net change in working capital is included. Statement 4: If a company redeems preference shares at a premium, the premium paid should be adjusted against operating activities as a non-cash charge. Statement 5: For a diversified conglomerate, the interest paid on a loan taken specifically to fund the construction of a new factory must be classified as an investing activity under Ind AS 7. Which of the following is correct?