因为share of result并不会有任何现金的流动，所以必须要在cash flow statement的PBT里面扣除，除非是dividend from associate and joint venture,那就会带来现金的流动，那就必须在investing cash flow里面加入这一项。你可以refer to osk 的cash flow statement, 他hold着10%的RHB,所以你会看到它会先扣profit from associate then 再加回dividend