Dividend payments are categorized as:

A) cash flow from operating activities.
B) cash flow from investment activities.
C) cash flow from financing activities.
D) All of the above

Dividend Payments

The portion of a company's earnings that is distributed to shareholders, usually in the form of cash or additional shares.

Cash Flow

The net amount of cash and cash-equivalents being transferred into and out of a business, reflecting the company's operational, investing, and financing activities.

Financing Activities

Transactions and business events that affect long-term liabilities and equity of a company, including issuance of shares, buyback of shares, and loans taken or given.