Sunbridge Shareholders, page-194

Sunbridge accounts would need to be prepared in accordance with accounting standards. As it's subsidiaries are controlled by sunbridge from an ownership perspective, the entire performance of all controlled entities is required to be recognised in accordance with Australian accounting standards. And audited in accordance with those standards.

The profits of companies in which non-controlling interests are held can be recognised as that company declares them. So if sunbridge held a non-controlling interest in Mega Rich, then Mega rich could prepare accounts in accordance with Hong Kong standards, and Sunbridge would only report the profits of the subsidiary in its P&L.

Note that in this case the cash flows would not be recognised by sunbridge.

However as ownership is full, cash flows need to represent the entire performance of all entities owned by the parent. They are reporting cash receipts, expenditure, interest expense, finance payments, along with all the other expected items. As such it appears that they are reconciling transactions from all accounts under their control.

They are also disclosing a cash balance. They would need to have all the details on all the accounts. Reconciling interest cash flows is so trivially easy, especially as it appears to be the interest on the bulk of the cash, it seems an odd place to have such a big discrepancy from one cash flow report to the next.