Bonnie Group declared a dividend of $2.5 million out of the current year's profit of $10 million.Before the end of the reporting period ,a dividend of $1.5 million was paid to the shareholders of Bonnie . The remaining unpaid dividend of $1 million was recognized as dividend payable in the statement of financial position. In the statement of comprehensive income , the total dividend declared of $2.5 million was deducted from profit for the year and the net figure after the dividend was reported as "profit available for distribution ".

Comment on Bonnie Group's presentation in the statement of comprehensive income