There are very good reasons. The Dividends Received represents dividend income from investments the company has made in other enterprises/firms/securities. If a conglomerate has holdings in various companies and receives dividends from these investments, it isn't that unreasonable to classify this as an operating cash flow.
On the other hand, dividends paid out represents part of how the conglomerate itself is financed.
发表于 2011-7-11 18:40
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