ABSTRACT

The BOC Group plc’s published cash flow statement for 2003 is shown opposite (somewhat simplified), together with information from Note 27 to the accounts.

You are asked to use a separate piece of paper to: (a) restate the figures for 2003 and 2002 in our suggested format shown

on pages 205 and 206. (b) comment on the salient points. A solution to this problem is shown overleaf.