Financial Statements

sscors

Hi

does anyone know why in a cashflow statement dividends received is used twice ie in the cash flows from operating activities part and in the cash flow from investment activities ?

reader

sscors wrote: »

Hi

does anyone know why in a cashflow statement dividends received is used twice ie in the cash flows from operating activities part and in the cash flow from investment activities ?

I've had a look on wikipedia and it appears that dividends received only appears in the investment activities section (i.e. if a company has invested its money in shares it will receive dividends once or twice a year):

http://en.wikipedia.org/wiki/Cash_flow_statement