Revenue and other operating income Cost of merchandise sold Miscellaneous other operating expense Operating expense Finance income (cost) Adjustments for decrease (increase) in inventories Cash flows from (used in) operating activities 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 Repayments of borrowings, classified as financing activities Cash flows from (used in) financing activities Cash and cash equivalents if different from statement of financial position Revenue and other operating income [abstract] Operating expense [abstract] Profit (loss) from operating activities [abstract] Finance income (cost) [abstract] Profit (loss) before tax [abstract] Change in other assets and liabilities Investment in other companies Changes in cash and cash equivalents if different from statement of financial position [abstract]