Declaration of a Cash Dividend on Ordinary Shares Affects Cash

question 61

Short Answer

Declaration of a cash dividend on ordinary shares affects cash flows from operating activities under the direct and indirect methods as follows:

---

Definitions:

Examination Room

A room in a healthcare facility where medical exams and procedures are conducted.

General Physical Examination

An examination performed by a physician to confirm a patient’s health or to diagnose a medical problem.

Diagnose

The process of identifying a disease or condition from its symptoms and signs through examination, testing, and analysis by a healthcare professional.

Health

The state of being free from illness or injury, encompassing physical, mental, and social well-being.