I have problems with cash flow statements.

I have tried to prepare a cash flow statement, and the figures I need to balance is for 2005.

Questions:

1. Why under cash flow from financing activties the interest paid is deducted, and the same amound of interest paid is added in cash flow from operating activties?

2. For (Increase)/ decrease in amount owing by related companies, does this figure means

Minus purchases from related companies
Add sales to related companies
Add management fee received from related companies

3. For Increase/ (decrease) in amount owing to subsidiary companies, do I

Add sales to related companies
Add management fee received from related companies

4. How do we find from the footnotes on "settlement of fiance lease"?

5. For the financial lease taken, does this figures come from operating leases which expire within 1 year?