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Dividend received from associate and from subsidiary

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Dividend received from associate and from subsidiary

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  • November 20, 2022 at 8:25 am #671902
    phuongmore
    Participant
    • Topics: 132
    • Replies: 128
    • ☆☆☆

    Dear Sir,

    In cash generated from investing activity, “dividend received” line is included of dividend received from associate and not included dividend received from subsidiary?

    Thanks

    November 20, 2022 at 2:17 pm #671927
    Stephen Widberg
    Keymaster
    • Topics: 15
    • Replies: 3386
    • ☆☆☆☆☆

    Perfect. Div from A makes group cash go up. Div from S has no impact on group cash UNLESS any is paid to NCI (as a financing outflow).

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