Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Which of the following components of the cash flow statement may be prepared under the indirect method under both IFRS and US GAAP?
Option A:Operating.
Option B:Investing.
Option C:Financing.

Answer: A