Cash and cash equivalents if different from statement of financial position at beginning of period Cash and cash equivalents if different from statement of financial position at end of period Profit (loss) from operating activities before depreciation The profit (loss) from operating activities before depreciation of the entity. [Refer: Profit (loss)] Other cash receipts, classified as financing activities Payments from government grants, classified as financing activities Other cash payments, classified as financing activities Changes in Scope Reserves and other equity components Profit (Loss) Non Recurrent Other debtors Other reserve [member]