Which of the following statements is true of the dividends reported in a consolidated Statement of Financial Position?

Group of answer choices

Dividends paid by both the parent to its shareholders and subsidiaries to the parent would be reported and presented in the consolidated financial statements

None of the given options are correct

Only intragroup dividends received from subsidiaries would be reported and presented in the consolidated financial statements

Only those paid by the parent company to external shareholders and subsidiaries to its NCI would be reported and presented in the consolidated financial statements