Correct Answer: In the case of non-finance company

Solution : Answer = In the case of a non-finance company

The dividend received by the finance company is treated as operating activities in the case of a non-finance company and will be treated as an Inflow of Investing activities. Dividend received is considered an operating activity for non-finance companies because it is part of their regular business operations, representing income generated from investments in other companies.
Hence, the correct option is 1.