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1. Dywidenda zapłacona z wypracowanych zysków netto jest:a) kosztem kapitału własnegob) wydatkiem na poziomie działalności finansowej w rachunku przepływów pieniężnychc) uwzględniona na poziomie działalności finansowej w rachunku zysków i stratd) nie ujmowana w rachunku przepływów pieniężnych
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