Subcontractors Current borrowings credit institutions Current public duties Other miscellaneous current financial liabilities Adjustment for net interest costs Adjustments for depreciation, amortisation and impairments Adjustment for depreciation lease agreements Adjustments for gains from sale of operations Payment of interest IFRS 16 leases Interest paid Description of accounting policy for step acquisitions and disposals Description of accounting policy for joint operations Description of accounting policy for put options non-controlling interests Description of accounting policy for construction projects Description of accounting policy for long-term contracts for the operation and maintenance of public roads Description of accounting policy for PPP projects Description of accounting policy for other operations Description of accounting policy for currency transactions Description of accounting policy for share discounts Description of accounting policy for disputes and claims related to projects Disclosure of construction projects in progress Disclosure of acquisitions and divestments Disclosure of public–private partnership (PPP) projects Disclosure of security, guarantee liabilities and joint and several liability Disclosure of alternative performance measures