Prêt-Lac SA has as its main business activity providing financing to customers (specified main business activity, case fact); in its statement of profit or loss, it classifies in the operating category the interest it pays on funds raised to finance its loans (case data). It paid EUR 410,000 of that interest and EUR 150,000 of dividends. Its management proposes to classify both payments in financing in the statement of cash flows, "like other entities". Write a short note concluding on the classification of interest paid, distinguishing rule, case facts and professional judgement.