Change in trade payables Change in trade receivables Adjustments for dividends income Adjustements for income tax expense Change in inventories Charged directly to equity Adjustements for profit/(loss) from equity-accounted companies Total Assets Net profit/(loss) per share attributable to owners of the Group Gain on disposal of assets Bank overdrafts Impact of changes in scope (acquisitions) Cash and cash equivalents Net change in bank overdrafts Cash Cash and cash equivalents Impact of changes in scope (disposals) Net cash from/(used in) investing activities Cash Flow before cost of net financial debt Net cash from/(used in) financing activities Net cash generated from operations Net profit/(loss) and gains and losses recognised directly in equity (attributable to owners of the Group) Net profit/(loss) and gains and losses recognised directly in equity (non-controlling interests) Comprehensive income Current borrowings and bank overdrafts Financial instruments - liabilities Financial instruments – assets Lease liabilities - less than one year Other liabilities and accruals Current tax liabilities Current assets Current tax assets Current liabilities Trade receivables and related accounts Provisions for liabilities due in less than one year Depreciation, amortisation and impairment Deferred tax assets Deferred tax liabilities Diluted earnings per share attributable to owners of the Group Dividend distribution Personnel expenses Equity attributable to owners of the Group Dividends Total shareholder’s equity Impact of exchange rate changes Equity attributable to owners of the Group Total liabilities Total shareholder’s equity Net financial income Goodwill Income tax Business combinations Change in cash position Acquisition of noncontrolling interests and other changes Income taxes paid Change in working capital requirement Treasury shares Share capital Share capital Equity-accounted securities Intangible assets Inventory Liabilities included in disposal groups classified as held for sale Borrowings and financial debt Lease liabilities - more than 12 months Non-current assets Non-current liabilities Financial assets Non-current assets or disposal groups classified as held for sale Non-controlling interests Non-controlling interests Provisions for pensions Gains and losses recognised directly in equity (attributable to owners of the Group) Non-recycled items: impact of IAS 19 impact (actuarial gains and losses) Other provisions Recycled items: impact of IFRS 9 and IFRS 2 (measurement of hedging instruments and free share plans) net of tax Other revenue Other non-current debt Proceeds from disposals of non-current assets (excluding securities) Other financial flows from/(used in) financing activities Other items of financial income Profit/(loss) before tax Debt issuance Net profit/(loss) Capital increase Property, plant and equipment Net profit/(loss) - Non-controlling interests Purchases used in the business Operating income Net profit/(loss) - Share attributable to owners of the Group Repayment of borrowings and financial debt Shares and equity instruments Cash flow hedges and cost of hedging Revenue and other income Investments and financial placements Employee benefits Reserves and consolidated results Rights of use External expenses Profit/(loss) from equity-accounted companies Revenue Premiums Premiums Trade payables and related accounts Income tax and other taxes Elimination of cost of net financial debt Elimination Of Cost Of Net Financial Debt Net interest paid (classified as financing activities) Net Interest Paid Classified As Financing Activities Other Operating Income And Expenses Capital Increase Capital increase Purchases of property, plant and equipment and intangible assets Purchases Of Property Plant And Equipment And Intangible Assets Cost Of Net Debt Cost of net debt Adjustments for gain/(loss) at fair value and non-cash items Adjustments For Gain Loss At Fair Value And Noncash Items Other operating income and expenses EBITDA Ebitda Elimination Of Acquisition Costs Of Securities Elimination of acquisition costs of securities Reclassification between other liabilities and accruals and current tax liabilities Reclassification Between Other Liabilities And Accruals And Current Tax Liabilities Profit/(loss) from consolidated companies Profit Loss From Consolidated Companies Other financial investments Other Financial Investments Currency Translation Differences Currency translation differences Reclassification between other receivables and current tax assets Reclassification Between Other Receivables And Current Tax Assets Reclassification in payroll expenses of taxes and contributions Reclassification In Payroll Expenses Of Taxes And Contributions Repayment of lease liabilities Repayment Of Lease Liabilities Change in other items Change In Other Items Equity instruments Equity Instruments Marketable securities Marketable Securities Other Receivables And Currents Assets Other receivables and currents assets Raxes Based On Salaries And External Expenses Reclassified Raxes based on salaries and external expenses reclassified Treasury shares charged to equity Treasury Shares Charged To Equity Consolidated reserves and retained earnings Consolidated Reserves And Retained Earnings Impact of IFRS 16 on the restatement of lease income (net of tax) Impact Of Ifrs16 On The Restatement Of Lease Income Net Of Tax Other recurring operating income and expenses Other Recurring Operating Income And Expenses Adjustements for net depreciation/amortisation and provisions Adjustements For Net Depreciation Amortisation And Provisions Net Cash Flow Net cash flow