Financing cash flow

CFA Level I
#1

I have a doubt, the gain on a bond retires is a financing inflow? Or It is a operational? For a non financial company.

thank!!

#2

Financing.

#3

I did a mock exam and it was an operational inflow… so i am confuse

#4

Whose mock?

Unless you’re in the business of issuing bonds, I cannot see how that’s an operating cash flow.