In preparing a consolidated statement of cash flows,what items can be shown on a net cash flow basis?

Net cash flow basis items:
- AASB 107 generally requires items to be disclosed on a gross cash flow basis; there are two criteria:
o On behalf of customers
o Quick turnover,short maturity
However,in acquiring a subsidiary,a net cash flow basis is required so that the closing cash balance in the statement of cash flows will reconcile with the cash position in the consolidated statement of financial position.