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11. Zapłacona dywidenda z wypracowanych z zysków netto w rachunku przepływów pieniężnych jest uwzględniona:a) jako korekta na działalności operacyjnej i wydatek na działalności inwestycyjnejb) jako korekta na działalności operacyjnej i wydatek na działalności finansowejc) tylko na działalności finansowejd) nie jest uwzględniona w rachunku
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