The profit and loss statement for the year ended 31st March 2017 and the balance sheets as on 31st March 2016 and 2017 are given below. You are required to prepare the cash flow statement for the year ended 31st March 2017 and explain the main reasons for the decline in cash and cash equivalents. 

Other Information:

1. The board of directors of the company has proposed dividend @ 20% amounting to ₹ 926 crore on which dividend distribution tax of ₹ 207 crore is payable.

2. During the year similar dividend and distribution tax pertaining to the previous year was actually paid.

3. Income tax actually paid during the year amounted to ₹ 889 crore.

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Particulars A. Assets 1. Non-current assets Property, plant and equipment Capital work-in-progress Balance sheet as on 31st March ( in Crore) 2016 Non-current investments Long-term loans and advances Other non-current assets 2. Current Assets Current investments Inventories Trade receivables Cash and cash equivalents Short-term loans and advances Other current assets Total B. Equity and liabilities 1. Shareholders' funds Share capital Other equity 2. Non-current liabilities Long-term borrowings Deferred tax liabilities Other long-term liabilities Long-term provisions 3. Current liabilities Short-term borrowings Trade payables Other current liabilities Short-term provisions Total 37,224 23,713 60,937 1,214 329 3,616 66,096 184 382 1,114 3,680 2,037 2,229 9,626 75,722 4,630 16,737 21,367 37,216 1,147 5,162 317 43,842 1,450 197 6,307 2,559 10,513 75,722 2017 47,663 28,184 75,847 1,101 1,317 5,614 83,879 183 440 2,316 2,336 2,434 628 8,337 92,216 4,630 18,858 23,488 49,119 1,601 4,209 421 55,350 1,650 203 8,461 3,064 13,378 92,216