=+5. Acquisition of Subsidiary: Star Limited Details of the acquisition are : Net Assets Acquired '000 Property,

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=+5. Acquisition of Subsidiary: Star Limited Details of the acquisition are :

Net Assets Acquired €'000 Property, plant and equipment 160 Inventory 40 Cash 20 Payables (50)

170 Goodwill 11 Non-controlling Interest (1) 130 Discharged by Cash 130 Requirement Prepare the consolidated statement of cash flows of Universal plc for the year ended 31 October 2004 in accordance with IAS 7 Statement of Cash Flows.

644 INTERNATIONAL FINANCIAL ACCOUNTING AND REPORTING

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