Finance cost (income) Leases interest paid The cash outflow for leases interest paid, classified as financing activities. Loans interest paid The cash outflow for loans interest paid, classified as financing activities. Net change in loans The net cash of borrowings, classified as financing activities. [Refer: Borrowings] Trade debtors, accrued income and deferred costs non current Trade debtors, accrued income and deferred costs current Trade creditors, accrued costs and deferred income non current Trade creditors, accrued costs and deferred income current Adjustments for provisions and employee benefits Proceeds from sales of property, plant and equipment and intangible assets, classified as investing activities Purchase of property, plant and equipment and intangible assets, classified as investing activities Purchase of interests in subsidiaries (net of cash acquired) and associates Basic and Diluted Earnings (Loss) Per Share Gains (Losses) in other investments