=+3. During the year ended 31 December 2003, dividends of 25 million were debited to equity. Requirement

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=+3. During the year ended 31 December 2003, dividends of €25 million were debited to equity.

Requirement \

(a) Prepare a consolidated statement of cash flows for the year ended 31 December 2003 for CHOPPER plc in accordance with IAS 7 Statement of Cash Flows.

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