Finance income (cost) Other expense, by function Tax income (expense) Merger Reserves Merger reserves. Payroll Related Liabilities Payroll related liabilities. Purchase of treasury shares Share Issue Post I P O Share issue post IPO. Adjustments For Increase (Decrease) In Contract Liabilities Adjustments for increase (decrease) in contract liabilities. Adjustments for finance income (cost) Adjustments For Decrease (Increase) In Prepaid Expenses Adjustments for decrease increase in prepaid expenses. Net cash flows from (used in) operations Income taxes paid (refund), classified as operating activities Net cash flows from (used in) operating activities Interest paid, classified as operating activities Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities Net cash flows from (used in) investing activities Increase (decrease) in cash and cash equivalents before effect of exchange rate changes Repayments of borrowings, classified as financing activities Payments of lease liabilities, classified as financing activities Payments for share issue costs Payments for debt issue costs Net cash flows from (used in) financing activities Net increase (decrease) in cash and cash equivalents