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31 March 2014 31 March 2013

$000 $000

Tangible assets:

Property, plant and equipment 27,660 28,000

Intangible assets:

Deferred development expenditure 370 290

ALZ recorded the following movements of its non-current assets for the year to 31 March

2014:

Property, plant and equipment was revalued upwards by $3,000,000.

Property, plant and equipment disposed of during the year had a carrying value of $95,000

and incurred a loss on disposal of $23,000.

Property, plant and equipment depreciation charged to profit or loss during the year was

$4,055,000.

Deferred development expenditure amortised during the year was $73,000

Required:

Prepare the cash flows from investing activities section of ALZs statement of cash

flows for the year ended 31 March 2014.