Share premium treatment in Cash Flow Statement

Hi,
I’d like to know about whether it’s necessary to account for a decrease in the share premium due to the issue of bonus shares. As far as I’ve learned, I’m aware that bonus issues needn’t be accounted for in the cash flow statement as it is neither an inflow or outflow. However, since the issue of bonus shares has an impact on the share premium account – causing a decrease – must this decrease be included in the statement as an outflow?

Thank you so much.