Explanation

Under IFRS:

• Reclassification 1: Reclassifying interest received from operating to investing - This would DECREASE operating cash flows because interest received is moved out of operating activities.

• Reclassification 2: Reclassifying interest paid from operating to financing - This would INCREASE operating cash flows because interest paid (a cash outflow) is moved from operating to financing activities.

Therefore, only Reclassification 2 would increase operating cash flows. Under IFRS, companies have flexibility in classifying interest and dividends, and moving interest paid out of operating activities would boost reported operating cash flows.