Effect of Step Acquisition on consolidated statement of cashflows (CSOCF)

Hi sir, when attempting certain questions on CSOCF I realize that when doing the extracts it varies.

For example the P/L states that the profit before tax(PBT) is $44m and there is a gain on step acquisition of $1m.

For one of the question, the gain was just reversed by deducting it from PBT as follows :

Cashflows from operating activities:

PBT $44m
Gain on step acquisition ($1m)

Whereas, in the other question, the gain was added to the PBT as well and then reversed as follows:

Cashflows from operating activities:

PBT ($44m + $1m gain on step acquisition) $45m
Gain on step acquisition ($1m)

Why is this so ? Could you advice ?