Gross operating profit (loss) Other 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 Assets held for sale Paid-in equity Other equity Liabilities held for sale Profit (loss) before taxes from continuing operations Profit (loss) before taxes from discontinued operations Adjustments for net interest expense (income) Adjustments for sales losses (gains) on non-current assets and other non-cash losses (gains) Adjustments for change in working capital and provisions Net cash flow from operating activities Cash outflows from other investments classified as investing activities Cash inflows from other investments classified as investing activities Net cash flow from investing activities Change in ownership interests in subsidiaries classified as financing activities Capital increase classified as financing activities Net cash flow from financing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents if different from statement of financial position Cash and cash equivalents if different from statement of financial position Cash and cash equivalents excluding assets held for sale Initial recognition and change in fair value of financial liabilities for obligations to acquire non controlling interests Share of transactions with the owners of joint ventures and associates Total transactions with the owners Capital increase