Gross operating profit (loss) Other residual income Other expenses Impairment loss on joint ventures and associates Accumulated exchange differences reclassified to profit or loss on disposal of foreign operation Cash flow hedges and hedges of net investments in foreign operations Paid-in equity Other equity Profit (loss) before taxes from continuing operations Profit (loss) before taxes from discontinued operations Adjustments for net interest expense Adjustments for sales losses (gains) on non-current assets and other non-cash losses (gains) Adjustments for change in working capital and provisions Net change in other investments classified as investing activities Change in ownership interests in subsidiaries Net sale (purchase) of treasury shares Cash and cash equivalents if different from statement of financial position Cash and cash equivalents if different from statement of financial position Share of transactions with the owners of joint ventures and associates Initial recognition and change in fair value of financial liabilities for obligations to acquire non controlling interests