Group Statement of Cash Flows- Dividends received from Associates& Joint Venture

Good Night,

I have some queries relating to this cash flow item.

1] Dividends received from Associates & Joint Ventures

I noted in the BPP standard working, “Non-Cash items”. Are these examples of “Non-Cash items”?

– Impairment losses
– PURP (where Parent sells to the Associate). The journal to record this PURP would be to Debit Cost of Sales/Retained Earning of Parent and to Credit Investment in Associate. Hence, why I’m thinking this would be non-cash item in the standard working, specifically as a credit i.e. in brackets.

Thank you.