Dividend and interest receivable
Statement Purpose
This statement provides a detailed record of all aggregated dividends and interest receivables for all entities within the group for the current year. It allows recognition of closing accruals of domestic or foreign dividends/interest receivables for particular investments.
Data Flow
This statement aggregates balances for all dividends and interest receivables across all entities within the group. Any group-level manual adjustments can be made in this statement.
Signage
Opening and closing accruals can be recorded as positive or negative amounts.