Part of the process of preparing a company's statement of cash flows is the calculation of cash inflow from operating activities. Which THREE of the following statements about that calculation (using the indirect method) are correct?
A: Loss on sale of operating non-current assets should be deducted from net profit before taxation.
B: Increase in inventory should be deducted from operating profits.
C: Increase in payables should be added to operating profits.
D: Depreciation charges should be added to net profit before taxation.