Cash flow from (used in) operating activities after tax and before change in working capital requirement Adjustments for gain (loss) on disposals, property, plant and equipment Other Current Assets Non current liabilities excluding refund liabilities Current Portion Of Non Current Borrowings And Current Lease Liabilities Refund Liability, Non Current Increase (Decrease) In Other Receivables Increase (Decrease) In Other Receivables Cash flows from (used in) financing activities Property, plant and equipment including right-of-use assets Other Current Liabilities Including Social Security Payables And Taxes Other Than Income Tax Cash flows from (used in) investing activities Refund Liabilities, Current Repayment of Liabilities Increase (Decrease) in Refund Liability Cash Flow From Operating Activities After Tax And Before Change In Working Capital Requirement Cash Flow From Operating Activities After Tax And Before Change In Working Capital Requirement Increase (Decrease) In Receivables From Taxes Other Than Income Tax Increase ( Decrease) In Receivables From Taxes Other Than Income Tax Cash flows from (used in) operating activities Revenue and other income Operating Revenues Operating expense Finance income (cost) Cost Of Net Financial Debt Increase (decrease) in working capital Effect Of Revaluation At Fair Value And Interest Charges Current contract liabilities excluding refund liabilities