Compensations Accruals and deferred income classified as non-current and non-current government grants Accruals and deferred income classified as current and current government grants Adjustments for net interest and dividends Adjustments for decrease increase in trade and other receivables and prepayments Adjustments for increase decrease in trade and other payables excluding borrowings and accruals Cash flows from cash pooling classified as investing activities Cash advances made to other parties on the purchase of shares in subsidiaries Cash flows from used in future contracts forward contracts option contracts and swap contracts classified as investing activities Cash flows from used in advances and loans made to other parties classified as investing activities Cash flows from issuance of shares and other capital instruments and from capital contributions