Fee and commission expense Gain Loss From Loan Modifications Gain loss from loan modifications. Gains (losses) on change in fair value of derivatives, realised Gains (losses) on change in fair value of derivatives, realised. Gains (losses) on change in fair value of derivatives, unrealised Gains (losses) on change in fair value of derivatives, unrealised. General and administrative expense Interest Expense And Other Finance Cost Interest Expense And Other Finance Cost Interest expense and other finance cost. Non Operating Income Expenses Non Operating Income Expenses Non Operating Income Expenses. Operating expense Ships Management Expense Ships Management Expense Ships management expense. Ships Operating Expense Ships Operating Expense Ships operating expense. Ships Voyage Expense Ships Voyage Expense Ships voyage expense. Current Claim Receivables Current claim receivables. Current Trade Receivables And Other Current Receivables Current trade receivables and other current receivables. Increase (decrease) in number of shares issued through purchase of treasury shares Increase (decrease) in number of shares issued through purchase of treasury shares. Purchase of treasury shares Capital Distribution Per Share Capital distribution per share. Capital expenditure included in adjustments for increase (decrease) in trade account payable Capital expenditure included in adjustments for increase (decrease) in trade account payable. Capital Distribution Classified As Financing Activities Capital Distribution Classified As Financing Activities Capital distribution classified as financing activities. Cash Advances And Loans From Related Parties And Cash Repayments Of Advances And Loans From Related Parties Cash Advances And Loans From Related Parties And Cash Repayments Of Advances And Loans From Related Parties Cash advances and loans from related parties and cash repayments of advances and loans from related parties. Cash flows from (used in) financing activities Payments for debt issue costs Repayments of non-current borrowings Cash Advances And Loans Made To Related Parties And Cash Receipts From Repayment Of Advances And Loans Made To Related Parties Cash advances and loans made to related parties and cash receipts from repayment of advances and loans made to related parties. Cash Flows From Decrease In Restricted Cash And Cash Equivalents Cash flows from decrease in restricted cash and cash equivalents. Cash flows from (used in) investing activities Cash Flows Used In Increase In Restricted Cash And Cash Equivalents Cash Flows Used In Increase In Restricted Cash And Cash Equivalents Cash flows used in increase in restricted cash and cash equivalents. Payments For Dry Dock Expenses Classified As Investing Activities Payments For Dry Dock Expenses Classified As Investing Activities Payments for dry dock expenses classified as investing activities. Payments For Vessels And Vessels Under Construction Payments For Vessels And Vessels Under Construction Payments for vessels and vessels under construction. Adjustments For Amortization Of Loan Financing Fees And Loan Modification Gain Adjustments for amortization of loan financing fees and loan modification gain. Adjustments for decrease (increase) in current claim receivables Adjustments for decrease (increase) in current claim receivables. Adjustments for decrease (increase) in current prepaid expenses and other current assets Adjustments for decrease (increase) in current prepaid expenses and other current assets. Adjustments For Decrease Increase In Due From Related Parties Adjustments for decrease increase in due from related parties. Adjustments for decrease (increase) in trade account receivable and adjustments for decrease (increase) in other operating receivables Adjustments for decrease (increase) in trade account receivable and adjustments for decrease (increase) in other operating receivables. Adjustments For Gain Loss From Loan Modifications Adjustments For Gain Loss From Loan Modifications Adjustments for gain loss from loan modifications. Adjustments for gains (losses) on change in fair value of derivatives Adjustments for increase (decrease) in accruals classified as current Adjustments for increase (decrease) in accruals classified as current. Adjustments For Increase Decrease In Due To Related Parties Adjustments for increase decrease in due to related parties. Adjustments for interest income Adjustments to reconcile profit (loss) other than changes in working capital Increase (decrease) in working capital Cash flows from (used in) operating activities Interest paid, classified as operating activities Increase (decrease) in cash and cash equivalents before effect of exchange rate changes