Which of the following activities are included under investing activities in the Cash Flow Statement?

A. Cash receipts from disposal of fixed assets (including intangible)

B. Cash advances and loans made to third parties (other than advances and loans made by a financial enterprise)

C. Cash receipts from repayment of advances and loans made to third parties (other than advances and loans of a financial enterprise)

D. Cash repayments of the amount borrowed

E. Cash payments to suppliers for goods and services

Choose the correct answer from the options given below: