Universal plc =

CONSOLIDATED STATEMENT OF FINANCIAL POSITION eS)

as at 30 October 2017

Universal plc CONSOLIDATED STATEMENT OF PROFIT OR Loss AND OTHER COMPREHENSIVE INCOME for the Year Ended 31 October 2017

Notes to the Financial Statements:

The dividends debited to retained earnings were approved by the shareholders prior to the reporting date.

Requirement Prepare the consolidated statement of cash flows of Universal plc for the year ended 31 October 2017 in accordance with IAS 7 Statement of Cash Flows.

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2017 2016 000 000 Assets Non-current assets Property, plant and equipment 2,190 1,480 Goodwill 11 Investment in associate 830 740 3,031 2,220 Current assets Inventory 910 868 Trade receivables 650 592 Cash 15 10 1,575 1,470 Total assets 4,606 3,690 Equity and Liabilities Ordinary share capital 1,400 1,200 Share premium 200 100 Retained earnings 982 766 2,582 2,066 Non-controlling interest 380 2,962 230 2,296 Non-current liabilities 10% debentures 360 280