Adjustments for Decrease Increase in Other Operating Receivables and Payables Adjustments for Increase Decrease in Amounts Payable Regarding Wage Taxes Issued Capital and Share Premium Result for Year from Used in Operations Earnings before Interest and Tax The amount of earnings before interest, and tax (EBIT). Operating Profit Loss before Value Adjustment The operating profit (loss) of the entity before value adjustment. Effect of Non Monetary Changes on Cash and Cash Equivalents The effect of non-monetary changes on cash and cash equivalents. Directors Fees Paid Classified As Operating Activities The cash outflow for director's fees paid, classified as operating activities.