interests/ dividends and Cashflow investment, interest, reporting

southnorth

can anyone tell me how to classify the interests and dividends in various cashflows

 

1. interst gains (investment)

2. interest losses (investment)

3. dividend gains (investment)

4. dividend loss   (investment)

 

How shall i treat interest pay-outs and dividend pay-outs. 

 

I also need the classfication of above in financial reporting (Balance sheets/ income statement)

 

Thanks.

southnorth

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