| IFRS | US GAAP |
| Interest and dividends received is operating activities, may be operating or investing activities. | Interest and dividends received is operating activities |
| Dividends paid to shareholders and interest are reported in either financing activities or in operating. | Dividends paid to shareholders is reported in financing activities, interest is in operating. |
| income taxes paid are reported as operating activities unless expense is associated with investing or financing transaction | All income taxes paid are reported as operating activities |