Dividend paid by a finance company is categorised as :

Correct option is C

Dividends paid are classified as a  financing activity for all companies, including finance companies.
This is because the payment of dividends represents a distribution of profits to the shareholders (owners), which impacts the company's equity capital structure. It is a decision about how to return value to investors who provided the capital to the entity, not an activity related to the core daily operations (operating activities) or the purchase/sale of long-term assets (investing activities).