Cash flow statement

in case of a company being Subsidiary of a foreign holding Company, where Share capital of Rs 1L has not been received in its bank account. The saif unpaid Share capital is shown under the head 'Other Current Assets'. This is its first annual report and I am facing problem in preparing Cash Flow Statement. The increase in 'Other Current Assets' of Rs 1L has been reduced under Increase/ decrease in current assets but I am unable to understand where 1L ( Unpaid share capital) shall be shown in the Cash flow Statement, since no amount has been received in bank account...