Classification of cash flows: separate investing presentation required for obtaining or losing control of subsidiaries, with specific disclosure obligations. Investments in associates, joint ventures and subsidiaries restrict statement of cash flows reporting to cash flows between investor and investee, including dividends and inter entity distributions. Aggregate cash flows from obtaining or losing control of subsidiaries must be presented separately as investing activities, with aggregated disclosure of consideration, cash portion, cash and cash equivalents acquired or disposed of, and major category assets and liabilities-except where the subsidiary is measured at FVTPL. Changes in ownership interests not causing loss of control are financing activities and treated as equity transactions unless the investment entity/FVTPL exception applies.