Which one of the following statements is correct, with regard to the preparation of a statement of cash flows that complies with IAS7 Statements of Cash Flows?

A、A statement of cash flows prepared using the direct method produces the same figure for net cash from operating activities as a statement produced by the indirect method.;

B、An increase in a bank overdraft during the accounting period is included within cash flows from financing activities.;

C、A profit on the sale of equipment is included within cash flows from investing activities.;

D、A surplus on the revaluation of property will appear within cash flows from investing activities.