Which of the following is included in the additional issues considered for a consolidated cash flow statement?

The inclusion of cash received from associates in the consolidated cash flow statement is relevant because it reflects the cash inflow from investments in associated entities. In the context of consolidated financial statements, cash flows from associates are significant as they highlight the cash impact of the relationships that the parent company has with its associates, which are entities in which it holds a significant investment but does not control.

When preparing a consolidated cash flow statement, it is essential to account for cash flows not just from the parent company but also from its investments. Cash received from associates contributes to the overall liquidity and financial health of the combined entity, making it an important aspect of the investing activities section. This inflow indicates how well the parent is managing its investments in associates and the benefits derived from those considerations, including dividends and other distributions.

In contrast, the other choices relate to cash flows that are typically not emphasized in the additional issues considered for a consolidated cash flow statement. Cash paid for corporate taxes reflects outflows that impact net cash but are generally not considered in additional issues. Net income from operations is an important figure but is often presented separately in the income statement, while investments in financial instruments might be relevant to financing or investing sections but would not directly represent immediate cash received in a similar manner