Operating vs non- operating exp

Everythin* is classified as a finance cost. It depends how you can classify it for yourself that is if the loan was to fund working capital or investments 

R u bcom or ca? I just now remembered it’s cash flows which segregates interest in different sections

operating cash flows- Interest expense from working capital, Interest payable on dividends (financial institutions)

investing activities- interest payable to joint venture or an associate will be recorded here

finance activity- Interest on dividends for other entities

i hope you got the gist of it. All the above interest expenses are reported as finance costs.