Miscellaneous other operating expense Operating expense Interest expense Profit (loss) before tax Adjustments for fair value losses (gains) Adjustments for increase (decrease) in other liabilities Adjustments for decrease (increase) in inventories Purchase of property, plant and equipment, classified as investing activities Purchase of intangible assets, classified as investing activities Cash flows from (used in) investing activities Payments of lease liabilities, classified as financing activities Interest paid, classified as financing activities Dividends paid to non-controlling interests, classified as financing activities Other inflows (outflows) of cash, classified as financing activities Cash flows from (used in) financing activities Increase through other contributions by owners, equity Retained earnings and options