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Consolidated statement of cash flows

How to represent a purchase of cash for an acquisition of a sub

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Company A purchases Company B for £56m by a way of a loan.

Company B is a shell company and is effectively a purchase of cash which has attracted negative goodwill.

On the consolidated statement of cash flows how would this be presented in the statement of cash flows? The issue I have is that at consolidation, the £56m paid for the consideration has ended up within the “cash held at year-end”, meaning that I can show the increase in loans of £56m within Financing Activities but cannot show the payment out of £56m within Investing Activities as it wouldn’t balance.