I have a question related to question 36 Mock Exam 2 in BPP revision kit 2022 – Preparing Operating CF for a company Nobrie. There is one line for interest received. I never encountered such line before in textbook or lecture. But as it was listed, I tried to answer as I remember interest received can be classified as operating or investing CFs. But it was wrong: as per solution, they deleted that line without any explanation. I got confused. I suppose it was a trap? And can you please give me any tips on how I can overcome such trap in exam?
I assume that you are referring to the 146 investment income. This is shown as cash flows from investing activities and not as cash flow from operating activities (as is shown in the proforma statement in our free lecture notes).