December 2010 – Consolidated Cash Flow

Dear Sir /Madam,
December 2010 – Consolidated Cash Flow
1) Generally we work out T Shape Accounting for every item and then take it to Cash Flow either as addition or reduction of cash flow.
2) In the said problem following 4 items
a) Investment Property ( T Shaped Reduction (1.5) – ACCA has accounted for this. It is ok but then again they have reduced
(1) for new addition. My query is once we draw T Shaped Account and put everything there we are supposed to take balancing figure to Cash Flow and matter ends there.
3) They have done the same for Proceeds for land 15 ( when we have accounted for balancing figure for land in Cash Flow)
4) Same for Intangibles and Purchase of AFS

My next query in same problem is
On 30 November 2010 Tigret made a rights issue on 1 for 4 basis. The issue was fully subscribed and raised 5 Million Cash.
ACCA Solved problem has given effect of 2 Million Cash receipt in NCI Working . There is no effect of other 3 Million Cash receipt. This is beyond my comprehension.
Kindly guide in the matter.

Deep