Treatment of Interim Dividend in Cash flow statement

Confused, What is the treatment of Interim Dividend paid in Cash flow statement.

Interim Dividend is given in the question as an additional item.

What is Interim Dividend

Interim Dividend is the dividend declared and paid within the financial year. Thus it is a non-operating and Financial expense.

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Where Interim Dividend go in Cash flow Statement

The Same amount of Interim Dividend is added to Net Profit before tax and extraordinary items as non-operating expenses.

The same amount is further deducted as a cash outflow in financing activity as it is also a Financial expense.

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