(a)

(i) SOFP if shares purchased and cancelled
Cash and other assets 2
Equity 1
Liabilities 1
–––
4
–––

(ii) SOFP if full refinancing takes place
Cash and other assets 2
Equity 1
Liabilities 1
–––
4
–––

(iii) 2017 forecast 2
2018 forecast 2
–––
4
–––