Dividends Q: 48 Robby BPP KitForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Dividends Q: 48 Robby BPP KitThis topic has 1 reply, 2 voices, and was last updated 7 years ago by P2-D2.Viewing 2 posts - 1 through 2 (of 2 total) AuthorPosts January 18, 2017 at 3:49 pm #368191 boma77MemberTopics: 70Replies: 97☆☆Dear Tutor,in this question a dividend received from Hail on 1 January 20X3 of $2m has been credited to OCI.In the answer the amount of the dividend is transferred from OCI to R.E.. Are dividends received from subsidiary always included in Group R.E.? January 22, 2017 at 11:38 am #368852 P2-D2KeymasterTopics: 4Replies: 6907☆☆☆☆☆Hi,Dividends received are investment income and so are recorded in profit or loss, and therefore in retained earnings.ThanksAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In