CD Ltd$.$ is engaged in manufacture of fertilizer. For the year ended $30$ June $2012,$ it installed a new plant worth US $$800$ million $(50\%$ of which is financed by issue of debt instruments$).$ The old plant is disposed at a loss of $$10$ million. The closing written down value of the disposed plant was $$150$ million. It expended $$20$ million on construction on new plant building and infrastructure. The company sold off its stake of $$50$ million in EF Ltd$.,$ a subsidiary that was engaged in food processing and received US $$10$ on account of repayment of principal and $$2$ million on account of interest income. It received dividends of $$5$ million during the year. The company reports results in both US GAAP and IFRS. $($make cash flow statement from investing activities$)$