Cash flow hedge and dividend payments

Hi,

I’m working on a case assignment, but I’m having trouble understanding the case. Could anyone explain the case please? Also, what’s the difference between dividend payments from firm’s own portfolio and its portfolio of “outside” marketable securities?

Following is the case:
Corporation A engages in a valid cash flow hedge where it minimizes the risk from variable interest rated debt by promising to issue dividend payments from both its own portfolio and its portfolio of “outside” marketable securities.

Since interest payments normally are classified on the Statement of Cash Flows as Operating Activities; payments of dividends from “outside” investments are classified as Investing Activities; and dividend payments from its own stock are financing activities, where should Corporation A disclose the cash flows from the above transactions?

Thank you