Page 492 - SBR Integrated Workbook STUDENT S18-J19

Chapter 25

Example 3

Dividends to the NCI

$000
B/fwd 484

NCI share of TCI 550
NCI at acquisition 100
Dividend paid (bal. fig.) (496)
––––

C/fwd 638
––––
The dividends paid to NCI will be presented under 'cash flows from financing
activities' in the statement of cash flows.

Example 4

Associates
$m

B/fwd 10
Share of profit 4
Share of OCI 1
Purchase of associate 3
Dividend received (bal. fig.) (6)

––––
C/fwd 12
––––

The dividends received from associates will be presented under 'cash flows
from investing activities' in the statement of cash flows.

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