prepare a consolidated statement of cash flows in accordance with IAS7,statement of cash flows,for the year ended 31 December 2012.

Paragraph Styles S Plc has a number of subsidiaries, one of which, M Ltd, was acquired during the year ended 31 December 2012. The draft consolidated financial statements for the year ended 31 December 2012 was as follows: S Plc Consolidated Statement of Profit or Loss For the year ended 31 December 2012 $000 Profit from operations 1,210 Interest (100) 1,110 240 Share of profit of associates Profit before taxation 1,350 Taxation (482) Profit for the year 868 Profit for the year attributable to: Owners of the parent 764 Non-controlling interest 104 868 w . et . Normal 1 No Spact. Heading 1 Heading 2 Subtitle Subtle Paragraph S Plc Consolidated Statement of Financial Position As at 31 December 2012 Titte E SPIC M Ltd Consolidated at acquisition 2012 2011 $000 $000 5000 Assets Non-current assets Property, plant and equipment 4,730 2,610 610 Intangibles 350 310 Investment in associates 520 500 Total non-current assets 5,600 3,420 610 Current assets Inventories 740 610 150 Trade and other receivables 390 350 85 Cash and cash equivalents 40 85 20 Total assets Todel 6,770 4,465 865 Equity and Liabilities $1 ordinary shares 1,400 1,000 500 300 Share premium Retained earnings 200 100 1,615 865 80 3,315 2,065 680 Non-controlling interest 580 610 3 W AaBBCD Aalbod AaBbc Aabbcc AaBl Agbet tad A Normal No Spack Heading Heading 2 Title Subtitle Paragraph 3,895 2,675 680 Non current liabilities Long-term loans 1,900 1,100 Current liabilities Trade payables 520 480 75 455 210 110 Taxation payable Total equity and liabilities 6,770 4,465 865 Additional Information: 1. S Plc issued 400,000 $1 ordinary shares at a premium of 25 cent and paid a cash consideration of $197.500 to acquire 75% of M Ltd. At the date of acquisition, M Ltd's assets and liabilities were recorded at their fair value with the exception of some plant which had a fair value of $90,000 in excess of its carrying value. Goodwill on acquisition was $120,000 2. The property. plant and equipment during the year to 31 December 2012 shows plant with a carrying value of $800,000 which was sold for 5680,000. Total depreciation for the year was $782,000 Required: o w 19 e