Reserves Reserves A component of equity representing reserves within equity, including retained earnings. ASSETS Intangible assets Investments in equity accounted investees Trade and other receivables Current tax assets EQUITY AND LIABILITIES Share capital Non-controlling interest Borrowings Borrowings Current tax liability Gain on disposal Other operating income Interest expenses Other finance expenses Share of result of equity accounted investees (net of income tax) Income tax expense Attributable to: Owners of the Company Non-controlling interest Attributable to: Non-controlling interest Owners of the Company OPERATING ACTIVITIES Share of result of equity accounted investees (net of income tax) NET CASH FROM OPERATING ACTIVITIES INVESTING ACTIVITIES Acquisition of intangible assets Borrowings to equity accounted investees Repayments from equity accounted investees NET CASH FROM INVESTING ACTIVITIES FINANCING ACTIVITIES Repayment of borrowings NET CASH FROM FINANCING ACTIVITIES RECONCILIATION OF NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS Total Share capital Share premium Retained earnings Translation reserve Hedging reserve Share-based payments reserve Non-controlling interest Foreign currency translation differences Contributions & distributions Exchange rate fluctuations on cash and cash equivalents Result for Period Result for the period A component of equity representing the total result for the period calculated as the income less expenses, excluding the components of other comprehensive income and results attributable to non-controlling interests. Other Comprehensive Income Net of Tax Foreign Currency Translation Differences Share of Equity Accounted Investees that will be Reclassified to Profit or Loss Foreign currency translation differences - share equity accounted investees Share of the other comprehensive income related to foreign currency translation differences attributable to equity accounted investees. Reserve for treasury shares Right-of-use assets Vessel Expenses Vessel expenses The amount of expense arising from operate the vessels. Vessel expenses contain expenses related to crewing, maintenance, insurance and other vessel expenses like bunkers, port expenses. General and administrative expenses (Increase)/decrease of trade and other receivables Share-based payments Trade and other payables Employee benefit obligations Operating income Net finance result Result for the period Result for the period RESULT FOR THE PERIOD Basic earnings per share (in USD) Diluted earnings per share (in USD) Items that are or may be reclassified subsequently to profit or loss: Equity accounted investees - share in other comprehensive income Items that will never be reclassified to profit and loss: Dividends declared Provisions Other Comprehensive Income, Net of Tax, Net Change in Fair Value of Cash Flow Hedges Hedge Accounting Share of Equity Accounted Investees that will be Reclassified to Profit or Loss Net change in fair value of cash flow hedges - share equity accounted investees Share of the other comprehensive income related to cash flow hedges in hedge accounting of investees that are accounted for using the equity method that will be reclassified to profit or loss, net of tax. Transactions with owners of the Company Total transactions with owners of the Company Employee benefits - remeasurements of defined benefit liability/assets Employee benefits - remeasurement net defined benefit obligations Dividend paid Realized foreign currency gains (losses) Depreciations & amortisations Net finance result Income tax expense/ (income) Net (gain)/ loss on sale of assets Gross cash flow from operating activities Increase/(decrease) of trade and other payables Cash generated from operating activities Income taxes paid Acquisition of vessels and vessels under construction The cash outflow for the purchases of vessels and vessels under construction, classified as investing activities. Purchase of Vessels and Vessels Under Construction Classified as Investing Activities Purchase of Other Property Plant and Equipment Classified as Investing Activities Acquisition of other property plant and equipment The cash outflow for the purchases of other property, plant and equipment, classified as investing activities. Dividends from equity accounted investees Repayment of lease liabilities IFRS 16 (principal portion) Payment for Banking Fees Debt Transaction Costs Payment of debt transaction costs & banking fees The cash outflow for banking fees and debt transaction costs paid. Cash Flows from Decrease in Restricted Cash Classified as Financing Activities Release restricted cash The cash inflow due to a decrease in restricted cash, classified as financing activities. Interest paid NET INCREASE/ (DECREASE) IN CASH AND CASH EQUIVALENTS Net increase/(decrease) in cash and cash equivalents Derivative financial assets Cash and cash equivalents Impairment losses and reversals Total comprehensive result for the period Total other comprehensive result Other Operating Expenses The amount of other operating expenses. Other operating expenses Inventories Other payables CONSOLIDATED STATEMENT OF PROFIT OR LOSS Comprehensive result for the period CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME Other Other non-cash items Acquisition of subsidiaries, net of cash acquired Acquisition of an asset through an other asset deal, net of cash acquired Disclosure of Reconciliation Segment Reporting [Explanatory] The entire disclosure for reconciliation segment reporting. Disclosure of Divestitures [Explanatory] The entire disclosure for divestitures. Disclosure of Vessel Expenses [Explanatory] The entire disclosure for vessel expenses. Disclosure of Vessels and Barges [Explanatory] The entire disclosure for vessels and barges. Disclosure of Other Property Plant and Equipment [Explanatory] The entire disclosure for other property, plant and equipment. Disclosure of Financial Information Equity Accounted Investees [Explanatory] The entire disclosure for financial information equity accounted investees. Disclosure of Borrowings to Investment Accounted for Using Equity Method [Explanatory] The entire disclosure for borrowings to equity accounted investees. Vessels and barges Vessels and Barges Including Under Construction The amount of vessels and barges including vessels and barges under construction. Other investments Short term borrowings to equity accounted investees (Increase)/decrease of inventories Other investment increase (decrease) Proceeds from exercising share option plans Consolidated statement of changes in equity Result Before Income Tax and Share of Result of Equity Accounted Investees Result before income tax and share of result of equity accounted investees The profit (loss) before tax expense or income and share of the result of entities accounted for using the equity method. Adjustments for Increase/Decrease in Provisions and Employee Benefits Increase/(decrease) in provisions and employee benefits Adjustments for increase (decrease) in provisions and employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities.