A. Relevant cash flows of that particular asset or cash-generating unit

When performing an impairment test according to the requirements of IAS 36, the relevant cash flows of the specific asset or cash-generating unit should be taken into consideration. These cash flows are crucial in estimating the recoverable amount of the asset or unit.

B. While it's important to consider future cash flows, the requirement for forecasts to extend ten or more years into the future is not stipulated; instead, the forecasts should cover the period that is considered most relevant for predicting the future cash flows of the asset or unit.

C. The anticipated future condition of the asset or unit is indeed a factor that should be considered when preparing cash flow forecasts for impairment testing purposes.

D. However, cash flows related to financing activities are not included in the impairment assessment, as they are not part of the asset's operating cash flows.

Therefore, the correct answer is A, as the cash flow forecasts used for impairment tests should primarily focus on the relevant cash flows of the specific asset or cash-generating unit being tested.