Treatment of Interim Dividend in Cash flow statement

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

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

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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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