Examlex
On an indirect method statement of cash flows, dividends paid during the year are:
Upstream Transactions
Transactions where a subsidiary sells goods or services to its parent company.
Unrealised Intragroup Profit
Profit on transactions within a group of companies that has not been realized outside the group, affecting consolidated financial statements.
Opening Inventory
The value of a business's inventory at the start of an accounting period.
NCI Share
Non-Controlling Interest Share, representing the portion of equity in a subsidiary not attributable directly to the parent company owners.
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