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.

Kensington plc, a hypothetical company based in the United Kingdom, offers its employees a defined benefit pension plan. Kensington complies with IFRS. The assumed discount rate that the company used in estimating the present value of its pension obligations was 5.48 percent. Information on Kensington's retirement plans is presented in Exhibit 1.
| Exhibit 1.Kensington plc Defined Benefit Pension Plan |
| (in millions) | 2010 |
| Components of periodic benefit cost |
| Service cost | E228 |
| Net interest(income) expense | 273 |
| Re measurements | -18 |
| Periodic pension cost | f483 |
| Change in benefit obligation |
| Bene ft obligations at beginning of year | f28，416 |
| Service cost | 228 |
| Interest cost | 1，557 |
| Benefits paid | -1，322 |
| Actuarial gain or loss | 0 |
| Benefit obligations at end of year | f28，879 |



| Change in plan assets |
| Fair value of plan assets at beginning of year | f23，432 |
| Actual return on plan assets | 1，302 |
| Employer contributions | 693 |
| Benefits paid | -1，322 |
| Fair value of plan assets at end of year | f24，105 |
| Funded status at beginning of year | -E4，984 |
| Funded status at end of year | -E4，774 |


 
An adjustment to Kensington's statement of cash flows to reclassify the company's excess contribution for 2010 would most likely entail reclassifying ￡210 million (excluding income tax effects) as an outflow related to:
Option A:investing activities rather than operating activities.
Option B:financing activities rather than operating activities.
Option C:operating activities rather than financing activities.

Answer: B