Cash advances and loans from (to) related parties Cash advances and loans from (to) related parties Finance income (cost) Operating expense Charter hire expense Charter hire expense Adjustment for decrease (increase) in accrued income Adjustment for decrease (increase) in accrued income Repayments of) Proceeds from sale and leaseback Proceeds From (Repayments Of) Sale And Leaseback Adjustments for increase (decrease) in provisions for employee benefit liabilities Vessel operating expense Vessel operating expense Purchase of property, plant and equipment, vessels, classified as investing activities Purchase of property, plant and equipment, vessels, classified as investing activities Voyage and commission expense Voyage and commission expense Adjustment for decrease (increase) in cash guarantees Adjustment for decrease (increase) in cash guarantees Proceeds from sale or issue of (Purchase of) treasury shares Proceeds from sale or issue of (Purchase of) treasury shares Cash flows from (used in) investing activities Adjustments for decrease (increase) in deferred charges Adjustments for decrease (increase) in deferred charges Increase (decrease) in cash and cash equivalents before effect of exchange rate changes Revenue and other operating income Proceeds from sales of property, plant and equipment, vessels, classified as investing activities Cash flows from (used in) financing activities Adjustments to reconcile profit (loss) other than changes in working capital Cash flows from (used in) operating activities Lease payments received from finance leases Lease payments received from finance leases Adjustment for increase (decrease) in accrued expenses