7 FINANCIAL STATEMENTS 261 Financial Statements Illustrated 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. Employees Operating expenses paid Employees Joint ventures & associates Investments Dividend received Lenders Debt drawdowns Debt repayments Shareholders Proceeds from shares issued Dividend payments Lenders Tax authorities Suppliers of goods & services Statement Of Profit or Loss OCI Statements of profit or loss and other comprehensive income Statements of financial position Statements of cash flows Revenue Operating expenses Interest expense Income taxes Profit Customers Customers Receivables Income received Income Payables Suppliers of goods & services Operating expenses paid Suppliers of assets Capital expenditure paid Expenses Current assets Operating activities Investing activities Financing activities Current liabilities Non-current assets Debts and other non-current liabilities Equity Other comprehensive income Accounting Flow Cash Flow
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