Treatment of Interest and dividends in CFS

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..... n the case of a financial institution should be classified as cash flows arising from operating activities. In the case of other entities - cash flows arising from interest paid should be classified as cash flows from financing activities while interest and dividends received should be classified as cash flows from investing activities. Dividends paid should be classified as cash flows from f .....

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..... Investing Dividend paid on preference and equity shares, including tax on dividend paid on preference equity shares by other entities. Financing Financing Finance charges paid by lessee under finance lease Financing Financing Payment towards reduction of outstand .....

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