Group SOCF example lecture

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September 1, 2023 at 10:29 am #691108
alin.sivi
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In the lecture, the dividend paid to parent (65) is taken as an outflow under financing activities. Isn’t it an intra group transaction? Or is it treated as the dividend paid by the parent to outside shareholders?
And will it be mentioned if the dividend is paid by the subsidiary, so we know that’s an intra group transaction?
September 1, 2023 at 3:52 pm #691131
Stephen Widberg
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Two dividends are relevant:

1. Dividend paid BY parent to group shareholders.
2. NCI share of any dividend paid by subsidiary. (Parent’s share, as you say, will cancel out).
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