Costello Ltd Is a Finance Company, and It Is Controlled

Costello Ltd is a finance company, and it is controlled by Howard Ltd, a diversified manufacturer and retailer.In the consolidated cash flow statement prepared by Howard Ltd:

A) the interest paid by, and received by, Costello Ltd will be reclassified as an operating cash flow
B) the interest paid by, and received by, Costello Ltd will always be classified in the same way as other interest payments and receipts by other group members
C) the interest paid by, and received by, Costello Ltd will be classified in the same way as in Costello's cash flow statement
D) the cash flows relating to financial institutions are presented in a separate consolidated cash flow statement