Cash Flow Statement

Earnings before interest and taxes (EBIT)

Depreciation, amortisation, impairment and reversals on non-financial non-current assets

Increase (+), decrease (-) in provisions

Gains (-), losses (+) from the disposal of non-current assets

Increase (-), decrease (+) in inventories, trade receivables and other assets not attributable to investing or financing activities

Increase (+), decrease (-) in trade payables and other liabilities not attributable to investing or financing activities

Interest received

Interest paid

Income tax paid

Exchange rate and other effects

Cash flow from operating activities

Proceeds from disposal of intangible assets, property, plant and equipment and investment property

Payments for investments in property, plant and equipment and investment property

Payments for investments in intangible assets

Payments for acquiring interests in consolidated companies and other business units (including funds purchased)

Proceeds (+), payments (-) for short-term deposits

Cash flow from investing activities

Payments for increasing interests in fully consolidated companies

Dividends paid to shareholders of the parent company

Dividends/settlement obligation paid to non-controlling interests

Redemption of lease liabilities

Proceeds from the issuance of bonds and (financial) loans

Payments for the redemption of (financial) loans

Cash flow from financing activities

Change in financial funds (subtotals 1.–3.)

Change in financial funds due to exchange rates

Change in financial funds due to consolidation

Financial funds at the beginning of the period