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dividend declared but not paid during the year would have the following effect on the Statement of Cash Flows. Dividends are always classified as cash outflows from financing activities The change in dividends payable is part of the change in operating working capital in the operating activities section using the Indirect Method The disclosure of this event could be made in the footnotes to the financial statements or in a supplemental table below the Statement of Cash Flows It would only be disclosed as a significant non-cash financing activity