when is dividend received considered as an operating activity?
In case of non- financial enterprises,
Dividend Received is a cash inflow, shown under Cash Flow from Investing Activities.
In case of financial enterprises,
Dividend Received is a cash inflow, shown under Cash Flow from Operating Activities (as financing is the core business of the enterprise).
So, for financial enterprises dividend received is considered as an inflow from Operating Activities.
Dividend Received is a cash inflow, shown under Cash Flow from Investing Activities.
In case of financial enterprises,
Dividend Received is a cash inflow, shown under Cash Flow from Operating Activities (as financing is the core business of the enterprise).
So, for financial enterprises dividend received is considered as an inflow from Operating Activities.