Classification of interest and dividends in cash flows: operating for banks, financing or investing treatment for other entities. Ind AS 7 mandates separate disclosure of interest and dividend cash flows and distinguishes classifications: financial institutions treat interest paid and interest and dividends received as operating activities; other entities treat interest paid as financing, interest and dividends received as investing, and dividends paid as financing. The total interest paid must be disclosed in the cash flow statement irrespective of whether it was expensed or capitalised under borrowing cost rules.