Adjusted EBITA EBITA Cost of debt Finance costs, net Depreciation of investments in associates and joint ventures Revaluation of assets and liabilities linked to hyperinflation 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 Issue and repurchase of OCEANEs (equity component) Increase /decrease of share capital Impact of items reclassified for sale Other receivables and prepaid expenses Consolidated reserves and retained earnings Commitments to purchase minority interests - non-current portion Accrued taxes and payroll costs Commitments to purchase minority interests - current portion Increase /decrease in number of shares outstanding by issuing capital Issue of OCEANEs Hyperinflation IAS 29 Increase /decrease in number of shares outstanding by issue, conversion and repurchase of OCEANEs Issue, conversion and redemption of OCEANEs