Adjusted EBITA EBITA Cost of debt Finance costs, net Adjustments for depreciation of property, plant and equipment Adjustments for depreciation of intangible assets other than goodwill Difference between tax paid and tax expense Adjustments for decrease /increase in other current assets and liabilities Net cash used by investment in operating assets Acquisitions and disposals of businesses net of cash acquired and disposed Other long-term investments Increase in long-term pension assets Net cash used by investment in other assets Sale /purchase of own shares Increase /decrease in other financial debt Increase /decrease of share capital Other receivables and prepaid expenses Consolidated reserves and retained earnings Accrued taxes and payroll costs Exercise of stock option plans and performance shares Increase /decrease in number of shares outstanding by transactions on treasury shares Increase /decrease in number of shares outstanding by issuing capital