Question : Dividend received by other than financial enterprise is shown in the Cash Flow Statement under :
Option 1: Operating Activities
Option 2: Investing Activities
Option 3: Financing Activities
Option 4: General Activities
Correct Answer: Investing Activities
Solution : In case of a non-financial enterprise, as per AS-3, it is considered more appropriate that payment of interest and dividends are classified as financing activities whereas receipt of interest and dividends are classified as investing activities..
Hence the correct answer is option 2.