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.