Any loan to a subsidiary should eliminate on consolidation. They should have a cash out flow in investing activities for non-current inventories related to the project. That is unless it is all accrued and not paid so no cash flow yet. I don't expect no cash has gone out the door. Thus I believe they have buried the cash flow on non-current inventories in operating cash flow (intentionally or accidentally)
Any loan to a subsidiary should eliminate on consolidation. They...
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