Foreign exchange losses in cash flow

Hi, Sir. Past year Sep 2018 Q4 iii)

Note iii) Daveed acquired a digital mapping business. Statement of cash flows showed a loss of $ 28m in net cash inflow generated from operating activities as the effect of changes in foreign exchange rates arising on the retranslation of this overseas subsidiary. The assets and liabilities of the acquired subsidiary had been correctly included in the calculation of cash movement during the year.

My question is why the cash generated from operating activities would be increased by $28m? Since IAS 7 stated unrealised gain or losses arising from changes in foreign exchange rates are not cash flow.

Please help Sir, Thank you.