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Mr Moffat, in my book, BPP P&R kit (22.5) it says that dividends received are included into investing or operating activities. (like we invested into subsidiary Co. and receiving dividends, right?). Is it different from dividends paid? (that could be either operating or financing). or is it error?
Dividends received appear under investing activities.
Dividends paid can either appear under operating activities or financing activities.
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