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Good day,
When we calculate dividends received in the CF as of 31.12.20X1, should we also include the closing balance of dividends payable as of 31.12.20X0?
Hi,
Yes, you need to look at the opening and closing balances when making an adjustment to the investment income figure in the SPL to work out the cash received figure. This opening figure will be the closing balance from the prior year.
Thanks
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