Adjustments for Decrease Increase in Trade and Other Receivables and Prepayments Decrease in trade and other receivables and prepayments Adjustments for decrease (increase) in trade and other receivables and prepayments to reconcile profit (loss) to net cash flow from (used in) operating activities. ASSETS Non-current assets Current assets Other current assets EQUITY AND LIABILITIES Equity Share capital Share premium Other paid in capital Non-current liabilities Current liabilities Accounts payable Other current liabilities Provisions Recognition of share-based payments Issue of ordinary shares Transactions with owners Share capital Share premium Other paid in capital Cash flow from operating activities Effects of exchange rate changes on cash and cash equivalents Net cash flow from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents Revenue Payroll and other related employee cost Employee share option cost Depreciation Total operating expenses Finance income Financial items, net Income tax expense Earnings per share: Adjustments for: Depreciation of property, plant and equipment Share-based payment expense Movement in provisions Increase in trade and other payables Net cash flow from operating activities Cash flows from investing activities Net cash flow used in investing activities Cash flows from financing activities Proceeds from issue of share capital Cash payments for the principal portion of the lease liability Share issue costs Profit (loss) before tax Profit (loss) after tax Currency -gains/+loss not related to operating activities Share issue cost Other comprehensive income (loss) Notes to the Financial Statements Corporate information Significant accounting judgements, estimates and assumptions Segments and revenue Employee share option program Government grants Property, plant and equipment Leases Financial income and expense Income tax Other operating expenses Earnings per share Other current assets Cash and cash equivalents Share capital and shareholder information Other current liabilities Provisions Subsidiaries Intercompany Subsequent events Basis for preparation Revenue recognition Government grants Research and development costs Property, plant and equipment Investment in subsidiaries Significant accounting policies Financial assets Financial liabilities Share-based payments Current income tax Deferred tax Foreign currencies Cash and short-term deposits Provisions Pensions and other post-employment benefits Other standards Basis for consolidation Going concern – Basic and diluted per share Disclosure of authorisation of financial statements Summary of significant accounting policies Disclosure of changes in accounting policies, accounting estimates and errors Disclosure of changes in accounting policies Financial assets at fair value through profit or loss Derecognition Property Plant and Equipment and Right of Use Assets Property, plant and equipment and right-of-use assets The amount of property, plant and equipment and right-of-use assets. Total Paid in Capital Total paid in capital The amount of total paid in capital. Long term debt Description of accounting policy for functional currency Disclosure of revenue Disclosure of revenue from contracts with customers Payroll and related expenses and Pensions Disclosure of information about key management personnel Disclosure of depreciation and amortisation expense Research & Development Disclosure of finance income Disclosure of finance cost Disclosure of deferred taxes Specification auditor’s fee Disclosure of issued capital Financial instruments and risk management objectives and policies Foreign currency risk and Interest rate risk Credit risk Liquidity risk Capital management Disclosure of interests in other entities Items which may be reclassified over profit and loss Exchange differences on translation of foreign operations Other comprehensive income (loss) for the year, net of income tax Net interest received Shareholder loan