by
Ayaz Ali , Financial Controller , Gul Ahmed Electric Limited & Metro Wind Power Limited
As per IAS-7 Dividend paid should be disclosed separatly in Operating or Financing acivity.Option is because of lack of consensus on disclosure but in either options it should be consistent in financial statement.
Reason for Operating activity : because it gives user an idea about the ability of operations to pay shareholders.
Reason for Financing :its a return on investment by shareholders.
