Changes in inventories Adjustments for finance costs and other adjustments for non-cash items Adjustments for finance income (cost) from adjustment of estimated liabilities for outstanding commitment, associate shares Adjustments for decrease (increase) in derivative financial assets and adjustments for increase (decrease) in derivative financial liabilities Increase (decrease) in financial assets, classified as investing activities Impact of scope changes, classified as investing activities Proceeds from borrowings and repayments of borrowings, classified as financing activities Adjustments for decrease increase in current tax assets Adjustments for increase decrease in current tax liabilities Increase (decrease) in financial assets, classified as financing activities