A subsidiary issues brand-new shares directly to noncontrolling shareholders for cash, and the parent keeps control. How is that cash reported, and how does it differ from the parent simply buying or selling existing subsidiary shares?

Intercompany dividends, loans, and interest are real cash movements between the parent and subsidiary as separate legal entities. If you leave them in the consolidated cash flow statement, what specifically goes wrong even though group net cash is unchanged?

On the indirect-method consolidated cash flow statement, amortization of the acquisition differential could plausibly go in operating (it's a non-cash charge) or investing (it sprang from the acquisition). Which section, and what decides it?

Two routes to a consolidated cash flow statement: (a) sum the parent's and subsidiaries' separate cash flow statements, or (b) analyze changes in non-cash accounts from the comparative consolidated balance sheets and income statement. Which is easier and why does the other route create extra work?

You start the operating-cash-flow reconciliation from total consolidated net income (which includes the NCI's share). Should the NCI's share of income be subtracted as a cash outflow, and what is the only NCI item that is a real cash event?

On the consolidated cash flow statement, in which section(s) may dividends paid to noncontrolling shareholders be classified, and what presentation requirement attaches?

A subsidiary pays a cash dividend, split between its parent and its noncontrolling shareholders. How much of that dividend appears as a consolidated cash outflow, and which portion does not?