Profit loss from operating activities before interest taxes depreciation and amortisation expense Provision expense Current receivables from tax consolidation Profit (loss) from non-controlling interests Total equity non-controlling interests Current payables from tax consolidation Adjustments for interest expense and adjustments for interest income Profit loss before tax interest dividend and losses gains on disposal of assets Increase decrease in other working capital Interest paid and interest received classified as operating activities Adjustments for losses gains on disposal of assets Provisions used classified as operating activities Employee benefit liabilities paid classified as operating activities Proceeds from sales of intangible assets and purchase of intangible assets classified as investing activities Proceeds from sales of non current financial assets and purchase of non-current financial assets classified as investing activities Purchase of non-current financial assets classified as investing activities Proceeds from sales of non-current financial assets classified as investing activities Proceeds from sales of current financial assets and purchase of current financial assets classified as investing activities Purchase of current financial assets classified as investing activities Proceeds from sales of current financial assets classified as investing activities Proceeds from sales of other non-current financial assets classified as investing activities Cash flows from used in financing activities third party funds Cash flows from used in financing activities own funds Payments to acquire or redeem entitys shares and proceeds from sale or issue of treasury shares