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Consolidated Cash Flow Statement (IFRS)<br />
20<br />
Net Cash provided from/used for operating activities<br />
Profit/Loss for the period before tax and extraordinary items<br />
+ Depreciation of tangible fixed assets and amortisation of intangible assets<br />
+ Amortisation of goodwill<br />
+ (Profit)/loss on disposal of fixed assets<br />
+ Write down of financial asset<br />
+ Write down of trade receivables<br />
- Interest income<br />
+ Interest expenditure and similar expense<br />
Operating result before changes <strong>to</strong> net working capital<br />
(Increase)/ decrease in trade accounts receivable<br />
(Increase)/ decrease in inven<strong>to</strong>ries<br />
(Increase)/ decrease in prepayments and other assets<br />
Net movement in inter segment trading balances<br />
Increase/ (decrease) in short-term accruals<br />
Increase/ (decrease) in trade accounts payable and other liabilities<br />
Increase/ (decrease) in deferred revenues<br />
Cash generated by operating activities<br />
+ Taxes received<br />
- Taxes paid<br />
+ Interest received<br />
- Interest paid<br />
Net cash provided from operating activities<br />
Net cash provided from/used for investment activities<br />
- Cash outflow for investments in tangible & intangible fixed assets<br />
+ Cash inflow from disposal of fixed assets<br />
- Cash outflow for acquisitions<br />
- Cash outflow for investments in financial assets<br />
+ Net cash assets acquired<br />
- Net cash assets disposed<br />
+ Reduction in purchase price paid for <strong>Integralis</strong><br />
+/- Inter segmental dividends<br />
Net cash provided from/used for investment activities<br />
Net cash provided from/used for financing activities<br />
+ Raising of loans<br />
- Loan repayments<br />
- Cash outflow for purchase of own shares<br />
+ Cash inflow from financial leasing arrangements<br />
- Cash outflow for financial leasing arrangements<br />
+/- Net movement on inter segment loans<br />
Net cash provided from/used for financing activities<br />
Unrealised exchange gains and losses<br />
Net increase/decrease in cash and cash substitutes<br />
Cash and cash equivalents at start of reporting period<br />
Cash and cash equivalents at end of reporting period<br />
Further information on the cashflow may be found in Note 6 of the Notes <strong>to</strong> the consolidated financial statements
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