The distinction between parent entity interest and non-controlling interest (NCI) is irrelevant to the preparation of a consolidated cash flow statement.

Name: The distinction between parent entity interest and non-controlling interest (NCI) is irrelevant to the preparation of a consolidated cash flow statement.
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The consolidated cash flow statement only reports the cash flows of the controlling entity and its subsidiaries, and does not include the cash flows of the non-controlling interests.

The Distinction Between Parent Entity Interest and Non-Controlling Interest (NCI)