Subsidiaries acquisition costs Profit (Loss) from ordinary operating activities before amortisation of customer relationships acquired under business combinations IFRS IC Application Increase (decrease) in cash and cash equivalents after effect of exchange rate changes [total] Purchase of property plant equipment and intangible assets other than goodwill Sale of treasury shares Proceeds from sale of property plan equipment and intangible assets other than goodwill Provision expense Other short term receivables Adjustments for depreciation amortisation impairment and provisions Purchases and external expenses Other operating income (expense) from ordinary activities Amortisation of customer relationships acquired under business combinations Other debts Cash flows from used in operations after cost of net debt and income tax expense Ajustements for cost of net debt Changes in cash and cash equivalent [abstract] Adjustment for subsidiaries acquisition costs Other operating income (expense) from non ordinary activities