Q：What is the correct treatment of dividends paid to non-controlling interests, in a group statement of cash flows?
　　A. Include as a separate item between operating activities and investing activities.
　　B. Dividends do not need to be disclosed in a statement of cash flows.
　　C. Include under the heading 'operating activities' only.
　　D. Include under the heading 'operating activities' or 'financing activities'.
　　A：The correct answer is: Dividends can be shown under either operating activities or financing activities.
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