Title: 23rd Division (United Kingdom)
Content:  on 5 August. The division was relieved on 8 August by the 15th Division, and was sent to the relatively quiet sector of Ploegsteert Wood near Armentières. Returning to the Somme in mid-September, the division was placed in reserve for the early part of the Battle of Flers-Courcelette, and over 18/19 September relieved the 15th Division and took over part of the 50th Division's line. Here they held the line and conducted raids, until advancing on 25 September at the request of the Canadians on the division's left to support their advance. The position, a trench called '26th Avenue' was occupied by 
Title: 8th Division (United Kingdom) in the First World War
Content:  being occupied three minutes after they were evacuated. When the 2nd Devons. were ordered to retire that evening they found that they had to fight through small parties of Germans in their rear. That afternoon the decision had been made to retire the division to a line between Chaulnes and Estrées, some 4.25 mi long between 4 mi and 6 mi west of the river. This was achieved that night. The 24th Division was to the south and the 50th (Northumbrian) Division to the north. By 06:00 on 26 march the division held the line with the 24th Brigade on the right 
Title: 50th (Northumbrian) Division
Content:  151st, was shelled by the Germans in part of the actions around the St. Eloi craters. The division again deployed on a three brigade front, with both sides rear areas under observation from high ground behind each line. The Canadians had described the sector as a quiet one, however, after the blowing of the St. Eloi mines to the left of the sector, the amount of trench mortaring greatly increased. At the end of April the division went into Corps reserve, with the Headquarters at Flêtre, the division's artillery was reorganised and renumbered during this time. At the end of May the division returned to the same part of the line, relieving the 3rd 
Title: 46th Infantry Division (United Kingdom)
Content:  heavy casualties. During the day, the division withdrew into Dunkirk and was subsequently evacuated via the mole or from the beaches. The 2/4KOYLI, the 2/6DWR, and the 2/7DWR had become separated from the division during the move from Rennes and were located on the southern side of the German advance into France. As they were unable to retreat towards or evacuate from Dunkirk, these battalions retreated west across France, with the 2/4KOYLI being heavily engaged in the defence of bridges crossing the Seine at Pont-de-l'Arche. These battalions eventually reached Cherbourg and Saint-Nazaire, and were evacuated as part of Operation Aerial.
Title: 46th Infantry Division (United Kingdom)
Content:  notably, they record the 137th Brigade suffering "grievous casualties" when German forces broke through their positions on the La Bassée Canal. Meanwhile, with the BEF surrounded and the military situation in Flanders having deteriorated, the decision was made to evacuate the BEF from Dunkirk, the only remaining port in British hands. The remnants of the division's brigades retreated north towards the port. On 29 May, the division was assigned to defensive positions along the Canal de Bergues and Nieuwpoort-Dunkirk Canal, on the Dunkirk perimeter. On 1 June, the division faced a major German attack, which involved bitter fighting, artillery barrages 
Title: 307th Rifle Division (Soviet Union)
Content:  The division was moved to the Kiev Military District, where the corps disbanded on December 30, 1945. The division was disbanded either before or around that date.
Title: 30th Rifle Division
Content:  much equipment and personnel. On 5 July the division held positions at the front from Popovka to Lipovanka. On 7 July 1941 the division was in reserve. Up to 11 July, the division numbered no more than one regiment. On 6 August 1941, the division was transferred to the Separate Coastal Army, which was entrusted with the defense of Odessa, but before managing to link up with the Separate Coastal Army, the division was cut off, without linking up with the main forces of the army, and was forced to withdraw to the Southern Bug River. Then the division was involved in defensive and offensive battles on the Rostov axis, holding 
Title: Central Group of Forces
Content:  was later disbanded. Russian forum information ( and following) indicates that it was actually withdrawn to Chuguyev in Ukraine using the same garrison as the disbanded 75th Guards Tank Division. It appears that there wasn't enough space for the entire division, so the 210th MRR was attached to the 18th Guards Motor Rifle Division. The remainder of the division departed for Ukraine, with the last arriving by May 1991. By then, it had been decided that in order to avoid the restrictions on the CFE Treaty, certain elements of the Soviet Army would be transferred to other non-MOD armed forces. Whole units were transferred to the KGB. When the last of the 48th arrived in Chuguev, the entire division 
Title: 155th (West Yorkshire) Brigade, Royal Field Artillery
Content:  Corps Reserve from 30 April to 12 May, then returned to 40th Division, but that formation was in the process of being broken up, only the HQs remaining to form training cadres. The brigade was now posted to its original parent formation, 32nd Division, on 18 May. The division was in the now-quiet sector south-west of Arras, but the gun lines suffered badly from gas shelling. The chaplain of 32nd DA commented that CLV's lines were 'all over the place' and difficult to find. CLV Brigade went into GHQ Reserve on 31 May but was back with 32nd DA from 18 June to 7 July, around Berles-au-Bois. The sector was quiet but there was a steady trickle of casualties from shells and bombs.
Title: 2nd Infantry Division (United Kingdom)
Content:  indeed sacrificed itself to keep open the line of retirement", delayed the Germans, and ensured French formations were not trapped. During the night 28/29 May, the division withdrew into the Dunkirk perimeter, from where it evacuated. On returning to England, the division was dispatched to Yorkshire. Through April 1942, the division was assigned to the defence of the county. It was also rebuilt, trained, and assisted in coastal defence duties. On 15 April, the 16,000-strong division left the UK. It had been intended that the division to reinforce the British Eighth Army in the North African Western Desert. In May, the convoy was ordered to sail for British India because of increasing civil tension there.

Question: where does dividends go on cash flow statement?
Answer: the financing activities section.