2013 2014Proposed dividend 7000 6000Unclaim dividend - 1000Adjustments: Interim dividend 4000How these items will be deal in cash flow statement?

Dear Student,

​The amount of unclaimed dividend represents the dividend that is provided by the company but not taken by the shareholders. As you have not specified the year, it is assumed for the year of 2014. As the amount of Rs 1,000 is not claimed by the shareholders, so it will be deducted from the amount of proposed dividend of Rs 7,000. Thus, Rs 6,000 $\left(\mathrm{i}.\mathrm{e}. 7,000 - 1,000\right)$ will be deducted from the financing activities as dividend paid. Interim dividend of Rs 4,000 paid will also be dedcuted from financing activities as it is a cash outflow.

Items added to the operating activity are:

1. Proposed Dividend for the current year i.e. Rs 4,000
2. Interim dividend paid for the current year i.e. Rs 4,000

Hope this answers your query.
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