通过桥隧建筑物安装非铁路专用的高低压电缆、电线、各种管路等设备时，有何规定？

Required:

(a) Prepare a consolidated statement of cash flows for the Jocatt Group using the indirect method under IAS 7 ‘Statement of Cash Flows’. Note: Ignore deferred taxation other than where it is mentioned in the question. (35 marks)