Office Furniture and Equipment Customer Based Business Assets Allocations Reversals of Provisions Adjustments for Decrease (Increase) in Accruals Accounts Adjustments for Increase (Decrease) in Tax and Social Security Debts Adjustments for Increase (Decrease) in Accruals Accounts Liabilities Earnings before Interest Taxes Depreciation and Amortization Adjustments for Immobilised Production Paid up capital The nominal value of paid-up capital. Revaluation reserves A component of equity representing revaluation reserves within equity. Profit (loss) on investments financial instruments except hedged The amount of profit (loss) on investments (financial instruments except hedged). Proceeds from shareholder financing The cash inflow from shareholding financing.