The consolidated statement of profit or loss and other comprehensive income of Voyage plc for the year ended 31 December 2017 and the statement of financial position as at that date are shown below.

Additional Information:
1. Intangible fixed assets represent patents held by the company. These are amortised over the shorter of the anticipated period of profitable exploitation and the period to the expiry of the right. The company registered no new patents during 2017.
2. Property, plant and equipment

. Called up share capital and share premium account

The directors of Voyage plc are pleased with the positive effect Christy Limited has had on turnover and operating profits.
7. During the year ended 31 December 2017, dividends of €8,510,000 were debited to equity.
Requirement In accordance with IAS 7 Statement of Cash Flows, prepare each of the following for Voyage plc in respect of the year ended 31 December 2017:

(a) A consolidated statement of cash flows.

(b) A reconciliation of operating profit to net cash flow from operating activities.

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Voyage plc CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME for the Year Ended 31 December 2017 Revenue Cost of sales 000 74,364 (56,680)