Cash and cash equivalents of net assets of subsidiary

KABELO (SEP/DEC 2023)
Hello Sir,

Regarding if the subsidiary has a cash and cash equivalents within its net assets like in Kabelo example
Property, plant and equipment 421,000
Inventories 256,800
Trade receivables 220,300
Cash and cash equivalents 24,900
Trade payables (175,400)
–––––––
747,600

So in this case the cash is counted of the total net assets
and as the question required an adjustment of the cash flow

In invseting activities the cash of the susidiary has been dedecuted from the cash consideration amount

So it is used in two places the
1-net assets of subsidiary
2-and the Consideration of th acquisition in the cash from investing activities

will that be a double counting?

Please clarify.
Thanks.