Consolidated Cash Flow Statement

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?

In the year a subsidiary is acquired, what figure is reported as the investing outflow for the acquisition, and how are the assets acquired and liabilities assumed presented?

When you adjust consolidated net income to strip out non-cash amortization and impairment of the acquisition differential, why can't you just read those amounts off labelled income-statement lines the way you would for ordinary depreciation?

A parent buys additional subsidiary shares from the noncontrolling interest one year, and in another year sells some of its subsidiary shares to the NCI while still keeping control. In both cases, which cash-flow section, and where does any difference between the cash and the carrying amount go?

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?