The diagram below illustrates the relationships between the statements of profit or loss and other comprehensive income, the statements of financial position and the statements of cash flows, as well as their links with the Group’s and the Company’s stakeholders. On one hand, the Group earns revenue from customers through the deployment of assets. On the other hand, it pays operating expenses mainly relating to supply of goods and services, staff costs as well as invests in additional non-current assets. The net balance of revenue and operating expenses is the operating profit. After deducting payment to lenders, this profit is available for payment to tax authorities and for distribution to shareholders in return for their contribution of funds to the Group. Other comprehensive income Customers Customers Suppliers of goods & services Employees Employees Suppliers of assets Joint ventures & associates Lenders Tax authorities Suppliers of goods & services Statements of profit or loss and other comprehensive income Statements of financial position Statements of cash flows OCI Statement of profit or loss Current assets Current liabilities Debts and other non-current liabilities Non-current assets Equity Operating activities Investing activities Financing activities Receivables Expenses Income Income received Operating expenses paid Operating expenses paid Capital expenditure paid Investments Dividend received Shareholders Proceeds from shares issued Dividend payments Lenders Debt drawdowns Debt repayments Cash Flow Accounting Flow Payables Financial Statements Illustrated Revenue Operating expenses Interest expense Income taxes Profit 261 GOVERNANCE
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