问题如下：
Under IFRS, payment of dividends would be classified as:
选项：
A. either operating cash flow or financing cash flow.
B. operating cash flow only.
C. financing cash flow only.
解释：
Under IFRS, dividend paid would be classified as either an operating cash flow or financing cash flow.
Payment of dividend是指企业支付的红利？还是收到的红利？？
