Question：How should an acquisition or disposal of a subsidiary be disclosed in a group statement of cash flows?
　　A. A note to the statement of cash flows should show a summary of the effects of acquisitions and disposals of subsidiaries, indicating how much of the consideration comprised cash.
　　B. It need not be disclosed at all.
　　C. A note to the statement of cash flows showing a breakdown of all the cash flows relating to the subsidiary.
　　D. On the face of the statement of cash flows, giving an analysis of all the cash flows relating to the subsidiary.
　　The correct answer is: A note to the statement of cash flows should show a summary of the effects of acquisitions and disposals of subsidiaries, indicating how much of the consideration comprised cash.
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