Page 345 - SBR Integrated Workbook STUDENT S18-J19
P. 345

Group statement of cash flows









                   Example 5 – continued




                                                                            $m               $m

                   Equity and liabilities
                   Share capital                                            100               80
                   Retained earnings                                        247              173

                   Other components of equity                                89               72
                                                                         –––––            –––––

                                                                            436              325
                   Non-controlling interest                                 124              128

                                                                         –––––            –––––
                   Total equity                                             560              453

                                                                         –––––            –––––


                   Non-current liabilities
                   Loans                                                     90               50

                   Defined benefit deficit                                   40               30
                   Deferred tax                                              54               43



                   Current liabilities

                   Trade and other payables                                 112               73
                   Income tax payable                                        20               18
                                                                         –––––            –––––

                   Total equity and liabilities                             876              667

                                                                         –––––            –––––
















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