Detailed Answer
(c) The requirement is to identify where finance costs
are presented in the statement of cash flows. Answer (c) is correct
because under IFRS finance costs (interest expense) may be
reported in either the operating or financing section of the statement
of cash flows. However, once it is disclosed in a particular
section, it must be reported on a consistent basis. Therefore,
answers (a), (b) and (d) are incorrect.