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According to International Financial Reporting Standards, how do cash dividends received from trading securities and financial securities measured at fair value through OCl affect net

According to International Financial Reporting Standards, how do cash dividends received from trading securities and financial
securities measured at fair value through OCl affect net income?
Trading Securities: No Effect; Fair Value through OCI: Increase
Trading Securities: Increase; Fair Value through OCI: Increase
Trading Securities: Increase; Fair Value through OCI: No Effect
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