Which of the following statements are false or true for a consolidated statement of cash flows?

a) Only parent's dividends are deducted as a financing activity.

b) All of parent's dividends and non-controlling interest of subsidiary's dividends are deducted as a financing activity.

c) Neither parent's or subsidiary's dividends are deducted as a financing activity.

d) Parent's dividends and its share of subsidiary's dividends are deducted as a financing activity.

e) Parent's dividends and subsidiary's dividends are deducted as a financing activity