Total operating expenses before depreciation Operating profit before depreciation (EBITDA) Other equity Adjustments for depreciation and impairment of property, plant and equipment Adjustments for depreciation and impairment of right-of-use assets Adjustments for amortization and impairment of intangible assets Adjustments for change in trade receivables and contract assets Adjustments for change in trade and other payables, contract liabilities Adjustments for change in other accrual accounting entries Settlement of contingent consideration of business combination classified as investing activities Interest payments other than interest on lease liabilities classified as financing activities Interest on lease liabilities classified as financing activities Cash and cash equivalents at 1 January Cash & cash equivalents outgoing balance Equity portion of convertible debt