Question：Which of the following items are included in the statement of cash flows under the heading 'cash flows from investing activities'?

　　A. Repayment of borrowings.

　　B. Equity dividends paid.

　　C. Non-equity dividends paid.

　　D. Interest received.

　　E. Dividends received.

　　The correct answers are: DE

　　Dividends are included either as operating activities or cash flows from financing activities.