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

During the year ended 31 December 2017, dividends amounting to €2,200,000 were debited to equity.
Additional Information:
1. Intangible 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

3. Current liabilities

Accruals and deferred income comprise interest payable on:

4, Non-current liabilities

5. Called-up share capital and share premium account

Requirement In accordance with IAS 7 Statement of Cash Flows, prepare a statement of cash flows using the indirect method for Hansol plc in respect of the year ended 31 December 2017.

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Hansol plc STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME for the Year Ended 31 December 2017 Revenue Cost of sales Gross profit Operating expenses (including gain on sale of property, plant and equipment of 194,000) Operating profit Interest receivable Finance costs Profit before taxation Income tax expense Profit for the year 000 37,182 (28,340) 8,842 (4,259) 4,583 308 (224) 4,667 (1,540) 3,127