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Is the finance costs to be added to the profit before tax the expense amount or the interest paid amount in the statement of cash flows because interest paid is mentioned in brackets after finance costs in the approach section of chapter 4. Similarly for investment income is it dividend received or the income amount to be deducted from profit before tax
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The amounts adjusted to the PBT figure are the figures that appear on the SPL so it would be the finance cost and investment income figures.
Thanks.
But I went through a question which seems to suggest that dividends received amount appear in the statement of cash flows and not investment income.
