Now, in a cash flow statement, both interest received and dividends received are classified as cash flows from *operating activities* under AS 3. That's the standard practice, and it's what I'd look for first. But from my days reviewing real company statements, I must disagree—a well-run company generating significant investment income often classifies these under *investing activities*, treating them as returns on investments, which I find gives a clearer picture of core operating performance. You see, I've sat across the table from too many directors who used operating cash flow to dress up a weak core business with passive income. The damp in my old office walls taught me to look for the seepage others try to paint over.
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