Pick any two of the financial statements:

• the consolidated balance sheet (statement of financial position)
• the consolidated income statement (statement of income or statement of comprehensive income)
• the statement of cash flows for Ford.

Recast the two selected financial statements and present the statements following/in accordance with the IFRS, presentation-wise, as accurately as you can (you do not need to restate any of the results for Ford in this process-just work with the results as presented)

FORD MOTOR COMPANY AND SUBSIDIARIES CONSOLIDATED STATEMENT OF CASH FLOWS (in millions) years ended December 31 2014 2015 2016 Cash flows from operating activities Pension and other postretirement employee benefits ("OPEB") expense Equity investment (eanings losses in excess of dividends recelved Net (gainloss on changes in investments in affiliates Net change in wholesale and other receivables Decrease/(Increase) in accounts receivable and other assets Increase(Decrease) in accounts payable and accrued and other iabilities (2,896) Net cash provided by(used in) operating activities Acquisitions of finance receivables and operating leases Collections of finance receivables and operating leases Sales and matunities of equity and debt securities Net cash provided by/(used in) investing activities Net changes in short-term debt Proceeds from issuance of other debt Principal payments on other debt Net cash provided by/(used in) financing activities Effect of exchange rate changes on cash and cash equivalents Net increasel(decrease) in cash and cash equlvalents 14,322 3,711 10,757$ Cash and cash equivalents at January 1 Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at December 31 The accompanying notes are part of the financial statements