The following additional information is available: (i) Property, plant & equipment is made up of: Property Leased plant Plant 31/12/2017 GHS'000 nil 6,500 12,500 19,000 31/12/2016 GHS'000 8,800 2,500 14,200 25,500 During the year, Samanpa sold its property for GHS8.5m and entered into an arrangement to rent it back from the purchaser. There was nither disposal nor addition to owned plant. The depreciation charges (to cost of sales) for the year ended 31/12/2017 were: GHS'000 Property (before disposal) 200 Leased plant 1,800 Owned plant 1,700 3,700 (ii) On 01/04/2017 there was a bonus issue of shares of one new share for every 10 held, credited at GHS1 per share (utilizing share deals bbalance). On 01/07/2017, there was a fully subscribed cash issue of shares at GHS1 per share. (iii) The 10% loan note is due for repayment on 31/03/2018. Samanpa is in negotiations with the loan provider to refinance the same amount for another five years. (iv) The finance costs are made up of: 31/12/2017 31/12/2016 GHS'000 GHS'000 Finance charge on lease 300 100 Overdraft interest 200 nil Loan note interest 500 500 1,000 600 Required: (i) Prepare a statement of cash flows for Samanpa Ltd for year ended 31/12/2017 in accordance with IAS 7 Statemnent of cash flows (ii) Based on the information available, advise the loan provider on the matters you would take into consideration when deciding whether to grant Samanpa a renewal of its maturing loan note. The following additional information is available: (i) Property, plant & equipment is made up of: Property Leased plant Plant 31/12/2017 GHS'000 nil 6,500 12,500 19,000 31/12/2016 GHS'000 8,800 2,500 14,200 25,500 During the year, Samanpa sold its property for GHS8.5m and entered into an arrangement to rent it back from the purchaser. There was nither disposal nor addition to owned plant. The depreciation charges (to cost of sales) for the year ended 31/12/2017 were: GHS'000 Property (before disposal) 200 Leased plant 1,800 Owned plant 1,700 3,700 (ii) On 01/04/2017 there was a bonus issue of shares of one new share for every 10 held, credited at GHS1 per share (utilizing share deals bbalance). On 01/07/2017, there was a fully subscribed cash issue of shares at GHS1 per share. (iii) The 10% loan note is due for repayment on 31/03/2018. Samanpa is in negotiations with the loan provider to refinance the same amount for another five years. (iv) The finance costs are made up of: 31/12/2017 31/12/2016 GHS'000 GHS'000 Finance charge on lease 300 100 Overdraft interest 200 nil Loan note interest 500 500 1,000 600 Required: (i) Prepare a statement of cash flows for Samanpa Ltd for year ended 31/12/2017 in accordance with IAS 7 Statemnent of cash flows (ii) Based on the information available, advise the loan provider on the matters you would take into consideration when deciding whether to grant Samanpa a renewal of its maturing loan