Final answer:
The cash flow statement includes cash outflow towards insurance premium, which is reflected in the operating activities section of this financial statement.
Step-by-step explanation:
The cash flow statement is a financial document that tracks the flow of cash in and out of a business over a specific period. This statement consists of three sections: cash flows from operating activities, investing activities, and financing activities. The flow of cash in and out includes money out like payments to customers, expenses, and money in from activities like receiving premiums and investments.
Therefore, out of the given options, the cash flow statement includes B) cash outflow towards insurance premium. Sales revenues, like those from insurance premiums, are operating inflows, while expenses paid, such as insurance premiums or payments to customers in the case of claims, represent operating outflows.