Extracts from the consolidated financial statements of the EAG Group for the year ended 30 April 2008 are as follows:
EAG Group: Consolidated income statement for the year ended 30 April 2008

Notes
1. Depreciation of $2 024.7 million was charged in respect of property, plant and equipment in the year ended 30 April 2008.
2. On 1 January 2008 EAG disposed of the investment in associate for $18 million. The share of profit in the income statement relates to the period from 1 May 2007 to 31 December 2007. A dividend was received from the associate on 1 June 2007. There were no other disposals, and no acquisitions, of investments in the accounting period.
3. Goodwill in one of the group's subsidiaries suffered an impairment during the year. The amount of the impairment was included in cost of sales.
4. The long-term borrowings are measured at amortised cost. The borrowing was taken out on 1 May 2006, and proceeds of $6 000 million less issue costs of $100 000 were received on that date. Interest of 5% of the principal is paid in arrears each year, and the borrowings will be redeemed on 30 April 2011 for $6.55 million. All interest obligations have been met on the due dates. The effective interest rate applicable to the borrowings is 7%. The finance cost in the income statement includes interest in respect of both the long-term and the short-term borrowing. Short-term borrowing comprises overdrafts repayable on demand.
5. Amortization of 25% of the opening balance of intangibles was charged to cost of sales. A manufacturing patent was acquired for a cash payment on 30 April 2008.
6. An issue of share capital at par was made for cash during the year.
7. Dividends were paid to minority interests during the year, but no dividend was paid to the equity holders of the parent entity.
Required:
Prepare the consolidated cash flow statement of the EAG Group for the financial year ended 30 April 2008. The cash flow statement should be presented in accordance with the requirements of IAS 7, Cash Flow Statements, and using the indirect method. Notes to the financial statement are NOT required, but full workings should be shown.

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$ million Revenue $ million 30 7500 Cost of sales Gross profit Distribution costs Administrative expenses Finance cost Share of profit of associate Profit on disposal of associate 4 3025 (523.0) (669.4 (5109) 1.6 3.4 2 6042 Profit before tax Income tax 723 Profit for the period Attributable to 18803 Equity holders of the parent Minority interests 1 6523 228.0 1 880.3 EAG Group: Balance sheet at 30 April 2008 $ millionmillion Non-current assets Property, plant and equipment Goodwill Intangible assets Investment in associate 22 225 1 1 662.7 306.5 19 3328 1 8653 3724 13.8 21 584.3 24 194.3 Current assets 5 2170 4 633 6 62 5 9 913.1 34 107 4 4 881.0 4 670.0 88 3 9639.3 31 223 6 Trade receivables $milon million Equity and Liabilities Equity Retained earnings Minority interest Non-current liabilities Long-term borrowings Current liabilities Trade payables Short-term borrowings 0 31 223 6