Consolidated Cash Flow Statement

Dear All,

Can anybody help me in following querry:

Please clear how the ConsolidatedCash Flow Statement would be prepered in case of Consolidated Financial Statements.....

1. Whether the Minority Interest should be eliminated in CBS and only Parents share in assets and liabilitie would be taken?????

2. Profits from Parents should be taken only and Minority should be ignored in calculating cash from operating activities?????

In summary, please clear me the detailed treatment of Minority Interest while preparing the Consolidated Cash Flow Statement????

Please reply immediately as it is urgent..

With Regards

Sanjeev Kumar

Manager- Accounts/Tax/Finance