Depreciation is an accounting entry, not a cash outflow. Since it was deducted to arrive at Net Profit, it must be added back to find the actual "Cash Flow from Operations".

Financing activities relate to capital and debt structure. Paying dividends is a return on capital to owners, hence Financing. (Interest received is Investing; Payment to suppliers is Operating).

AS 3 prescribes the format and requirements for the Cash Flow Statement. (Corresponding Ind AS is Ind AS 7).

Redemption means repaying the debt. It involves cash going out (Outflow) and relates to the capital structure (Financing).

Cash Equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and subject to insignificant risk of changes in value (typically < 3 months maturity).

This is a significant non-cash transaction (Investigative/Financing) where no cash enters or leaves the entity. It should be disclosed in notes but not in the body of the Cash Flow Statement.

Ind AS 7 states that tax cash flows should be operating unless they can be specifically identified with financing or investing activities (e.g., tax on capital gains from selling an asset is Investing).

Investing activities involve the acquisition and disposal of long-term assets and other investments not included in cash equivalents.

For a financial enterprise (Bank), lending money is the main business. Hence, interest received on loans is an Operating Cash Inflow. (For a non-financial firm, it would be Investing).

Bank overdrafts which are repayable on demand and form an integral part of an enterprise's cash management are included as a component of cash and cash equivalents (negative cash).

For non-financial enterprises, interest and dividends received are returns on investments made, hence classified as Investing Activities.

Increase in Current Liabilities (Creditors) means cash is retained (not paid out). It is a source of working capital funding, so it is Added back to Net Profit to find Cash from Operations.

Since the loss of stock relates to operations, the insurance recovery is also an Operating Cash Flow but should be disclosed separately as an extraordinary item.

Unrealized forex gains/losses do not involve actual cash movement. However, to match the opening and closing cash equivalents (held in foreign currency), the effect of exchange rate changes is reported separately at the bottom of the statement.

Interest is the cost of servicing debt (Capital). Since Loans are Financing activities, the interest paid on them is also a Financing outflow.

Buying assets is an outflow (Application) of cash and falls under Investing Activities.