Entries for dividend from associate

Hello, Wanted to ask about entries for profit share and dividend from associate. In working 6 of consolidation as well as the Statement of P&L, We deduct dividend received from share of profits, why is that? And if so is the case how do we take account of bank entry for received dividend? (The bank figure ultimately goes to cash flows statement) If let's say our share of profit is 15m, and share of dividend is 5m, We will deduct the 5m from 15m of share of profit in p&l statement or w6 of associate for consolidation. So what will be the entries actually? Like: Investment Dr 15m Profit and Loss Cr 15m Profit and Loss Dr. 5m Investment Cr. 5m Then how do we take account of bank for received dividend?