The following information is available in respect of Theta entity.
Statement of comprehensive income for the year ended 31 December 2007

Statements of financial position as at

Statements of financial position as at

The sale proceeds from the sale of non-current assets was £108m. All interest due has been received and the interest payable has been paid.
Required:
(a) Prepare the statement of cash flows for Theta entity for the year ended 31 December 2007in accordance with IAS 7, Cash Flow Statements. (Notes to the statement of cash flows are not required.)
(b) Identify information that is provided by a statement of cash flows to users that is not provided by a statement

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Em Em 8m 420 Gross proft Depreciation Interest receivable Interest payable Profit on sale of assets Impairment of intangibles Net profit before tax Tax Net profit after tax Dividends paid and proposed Retained earnings 90 (15) 24 9 (24) 60 135 285 120 165 120 45 31, 12.06 31. 12.07 Assets Non-current assets Intangibles Property, plant and equipment 360 960 1 320 1 167 1 587 Current assets Inventory Trade receivables Cash and bank 102 72 192 216 384 1971 Total assets Equity and liabilities Equity Ordinary share capital Share premium Retained earnings 1 674 750 60 288 1 098 900 90 1323 Non-current liabilities Current liabilities Trade payables Dividends 108 60 31. 1206 Em 31.12.07 Em 120 288 1 971 Assets Tax 135 276 1674 Total equity and liabilities