4,312.6 4,511.2 4,452.8 Profit/(Loss) after tax 85.5 (37.1) (318.3) 247.2 (162.7) 83.1 Other comprehensive (expense)/income (75.6) 153.8 0 0 0 0 T otal comprehensive income/(expense) 9.9 116.7 (318.3) 247.2 (162.7) 83.1 Summarised statement of cash flows Net cash flows generated from/(used in) operating activities 855.0 306.3 53.3 (77.6) 755.3 732.4 Net cash flows (used in)/generated from investing activities (191.9) 22.8 8.4 7.8 18.4 706.5 Net cash flows used in financing activities (599.3) (684.5) (153.9) (159.9) (881.5) (928.8) Net increase/(decrease) in cash and cash equivalents 63.8 (355.4) (92.2) (229.7) (107.8) 510.1 8 JOINT ARRANGEMENTS Accounting Policy A joint arrangement is an arrangement over which there is contractually agreed sharing of control by the Group with one or more parties where decisions about the relevant activities relating to the joint arrangementrequire unanimous consent of the parties sharing control. The classification of a joint arrangement as a joint operation or a joint venture depends upon the rights and obligations of the parties to the arrangement. A joint venture is a joint arrangement whereby the joint venturers have rights to the net assets of the arrangement. Joint operations are joint arrangements whereby the Company has the rights to the assets and obligations for the liabilities. In respect of its interests in joint operations, the Company shall recognise in its financial statements the assets that it controls and the expenses and liabilities that it incurs and its share of the income that it earns from the sale of goods or services. The Group’s interest in joint ventures is accounted for in the consolidated financial statements using the equity method of accounting. NOTES TO THE FINANCIAL STATEMENTS 31 December 2023 FINANCIAL STATEMENTS Sec 5 231 Accounting Policy (continued) Equity accounting involves recognising in the consolidated statement of profit or loss, consolidated statement of OCI and consolidated statement of changes in equity, the Group’s share of profits