CERTYNEX IFRS ACADEMY

Éolienne SA, an industrial entity with no specified main business activity (case convention), paid EUR 300,000 of dividends and EUR 80,000 of interest on a bank loan. Under IFRS 18, in which category of its statement of cash flows are these two payments classified?

Dividends in financing, interest at the entity's choice between operating and financing.

Both in financing.

Dividends at the entity's choice, interest in operating, like the expenses of the period.

Both in operating, on the grounds that they are linked to profit for the year.