100 % FUTURE - ALNO

89
CONSOLIDATED CASH FLOW STATEMENT
FOR THE PERIOD FROM JANUARY 1 TO DECEMBER 31, 2010, ACCORDING TO IFRS
In EUR thousand Notes 2010 2009
Cash flow from operating activities
Group net loss for the year – 13,084 – 38,964
Income taxes 906 170
Financial result 1,060 16,287
Amortization of intangible assets and depreciation of property, plant and equipment 12,104 40,186
Income taxes received 95 393
Income taxes paid – 215 – 92
Gain/loss from disposal of property, plant and equipment, and intangible assets 163 565
Interest received 93 96
Interest paid – 10,219 – 12,758
Elimination of non-cash items
Change in other provisions, provisions for pensions and deferred government grants 5,197 – 151
Other non-cash income/expenses 1,639 2,833
Net change in other provisions – 4,493 – 4,262
Cash flow from operating activities before changes in working capital – 6,754 4,303
Change in working capital
Change in inventories – 3,457 6,436
Change in trade receivables and other assets 11,870 – 2,273
Change in trade payables and other liabilities 9, 881 12,744
Net cash used in operating activities 11,540 21,210
Cash flow from investment activities
Payments for investments in
Intangible assets – 575 – 994
Property, plant and equipment – 15,220 – 15,117
Financial assets – 152 0
Proceeds from the disposal of property, plant and equipment 1,647 144
Net cash used in investing activities – 14,300 – 15,967
Cash flow from financing activities
Proceeds from financial liabilities
Shareholder loans 0 4,458
Third parties 1,500 0
Proceeds from capital increases 10,000 0
Payments for financing costs – 1,493 – 1,558
Repayment of financial liabilities – 7,519 – 8,203
Net cash received from (previous year: used in) financing activities 2,488 – 5,303
Net change in cash and cash equivalents – 272 – 60
Cash and cash equivalents at the start of the period 1,258 1,319
Exchange-rate-related changes in cash and cash equivalents – 5 – 1
Cash and cash equivalents at the end of the period D. 9 981 1,258