Which of the Following Items Must Be Separately Disclosed in the Statement

question 16

Multiple Choice

Which of the following items must be separately disclosed in the statement of cash flows?
I - Dividends paid
II - Interest received
III - Dividends received
IV - Interest paid
V - Auditor's remuneration paid

• A) I, II, III and IV only.
• B) II, III and IV only.
• C) I, II and V only.
• D) II, III, IV and V only.

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Definitions:

Preferred Dividends

Dividends that are allocated and paid to preferred shareholders before any dividends can be issued to common shareholders.

Voting Rights

The rights of shareholders to vote on company matters, typically exercised at annual meetings.

Dow Jones Industrial Average (DJIA)

A stock market index that measures the stock performance of 30 large companies listed on stock exchanges in the United States, representing a significant indicator of the market's overall health.

Blue-Chip Stocks

Shares in large, reputable companies known for their ability to operate profitably in good and bad economic times, often paying dividends.