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IFRS Disclosure Guide
8. Statement of cash flows, indirect method
Statement of cash flows
| Year 2026 | |
|---|---|
| Cash flows from (used in) operating activities | |
| Operating profit (loss), operating | |
| Adjustments to reconcile operating profit (loss) | |
| Adjustments for decrease (increase) in inventories | |
| Adjustments for decrease (increase) in other operating receivables | |
| Adjustments for increase (decrease) in trade accounts payable | |
| Adjustments for increase (decrease) in other operating payables | |
| Adjustments for depreciation and amortisation expense | |
| Adjustments for provisions | |
| Adjustments for unrealised foreign exchange losses (gains) | |
| Adjustments for share-based payments | |
| Adjustments for fair value losses (gains) | |
| Adjustments for losses (gains) on disposal of non-current assets | |
| Other adjustments for which cash effects are investing or financing cash flow | |
| Other adjustments to reconcile operating profit (loss) | |
| Total adjustments to reconcile operating profit (loss){"AdjustmentsForDecreaseIncreaseInInventories":"1.0","AdjustmentsForDecreaseIncreaseInTradeAccountReceivable":"1.0","AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables":"1.0","AdjustmentsForIncreaseDecreaseInTradeAccountPayable":"1.0","AdjustmentsForIncreaseDecreaseInOtherOperatingPayables":"1.0","AdjustmentsForDepreciationAndAmortisationExpense":"1.0","AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss":"1.0","AdjustmentsForProvisions":"1.0","AdjustmentsForUnrealisedForeignExchangeLossesGains":"1.0","AdjustmentsForSharebasedPayments":"1.0","AdjustmentsForFairValueGainsLosses":"1.0","OtherAdjustmentsForNoncashItems":"1.0","AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets":"1.0","OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow":"1.0","OtherAdjustmentsToReconcileProfitLoss":"1.0"}real[] | ∑ |
| {"AdjustmentsForReconcileProfitLoss":"1.0"}real["AdjustmentsForReconcileProfitLoss"] | ∑ |
| Dividends received, classified as operating activities | |
| Interest paid, classified as operating activities | |
| Interest received, classified as operating activities | |
| Income taxes paid (refund), classified as operating activities | |
| Cash flows from (used in) operating activities{"CashFlowsFromUsedInOperations":"1.0","DividendsReceivedClassifiedAsOperatingActivities":"1.0","InterestPaidClassifiedAsOperatingActivities":"-1.0","InterestReceivedClassifiedAsOperatingActivities":"1.0","IncomeTaxesPaidRefundClassifiedAsOperatingActivities":"-1.0","OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities":"1.0"}real["CashFlowsFromUsedInOperations"] | ∑ |
| Cash flows from (used in) investing activities | |
| Cash flows from losing control of subsidiaries or other businesses, classified as investing activities | |
| Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities | |
| Other cash payments to acquire interests in associates and joint ventures, classified as investing activities | |
| Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities | |
| Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities | |
| Proceeds from sales of property, plant and equipment, classified as investing activities | |
| Proceeds from sales of intangible assets, classified as investing activities | |
| Purchase of intangible assets, classified as investing activities | |
| Proceeds from sales of other long-term assets, classified as investing activities | |
| Purchase of other long-term assets, classified as investing activities | |
| Cash advances and loans made to other parties, classified as investing activities | |
| Cash receipts from repayment of advances and loans made to other parties, classified as investing activities | |
| Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities | |
| Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities | |
| Interest received, classified as investing activities | |
| Income taxes paid (refund), classified as investing activities | |
| Other inflows (outflows) of cash, classified as investing activities | |
| Cash flows from (used in) investing activities{"CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities":"1.0","CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities":"-1.0","OtherCashReceiptsFromSalesOfInterestsInAssociatesAndJointVenturesClassifiedAsInvestingActivities":"1.0","OtherCashPaymentsToAcquireInterestsInAssociatesAndJointVenturesClassifiedAsInvestingActivities":"-1.0","OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities":"1.0","OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities":"-1.0","ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities":"1.0","PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities":"-1.0","ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities":"1.0","PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities":"-1.0","ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities":"1.0","PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities":"-1.0","ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities":"1.0","CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities":"-1.0","CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities":"1.0","CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities":"-1.0","CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities":"1.0","DividendsReceivedClassifiedAsInvestingActivities":"1.0","InterestReceivedClassifiedAsInvestingActivities":"1.0","IncomeTaxesPaidRefundClassifiedAsInvestingActivities":"-1.0","OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities":"1.0"}real[] | ∑ |
| Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control | |
| Payments from changes in ownership interests in subsidiaries that do not result in loss of control | |
| Proceeds from issuing shares | |
| Proceeds from issuing other equity instruments | |
| Payments of other equity instruments | |
| Proceeds from borrowings, classified as financing activities | |
| Repayments of borrowings, classified as financing activities | |
| Payments of lease liabilities, classified as financing activities | |
| Dividends paid, classified as financing activities | |
| Interest paid, classified as financing activities | |
| Income taxes paid (refund), classified as financing activities | |
| Other inflows (outflows) of cash, classified as financing activities | |
| {"ProceedsFromChangesInOwnershipInterestsInSubsidiaries":"1.0","PaymentsFromChangesInOwnershipInterestsInSubsidiaries":"-1.0","ProceedsFromIssuingShares":"1.0","ProceedsFromIssuingOtherEquityInstruments":"1.0","PaymentsToAcquireOrRedeemEntitysShares":"-1.0","PaymentsOfOtherEquityInstruments":"-1.0","ProceedsFromBorrowingsClassifiedAsFinancingActivities":"1.0","RepaymentsOfBorrowingsClassifiedAsFinancingActivities":"-1.0","PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities":"-1.0","ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities":"1.0","DividendsPaidClassifiedAsFinancingActivities":"-1.0","InterestPaidClassifiedAsFinancingActivities":"-1.0","IncomeTaxesPaidRefundClassifiedAsFinancingActivities":"-1.0","OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities":"1.0"}real[] | ∑ |
| Increase (decrease) in cash and cash equivalents before effect of exchange rate changes{"CashFlowsFromUsedInOperatingActivities":"1.0","CashFlowsFromUsedInInvestingActivities":"1.0","CashFlowsFromUsedInFinancingActivities":"1.0"}real["CashFlowsFromUsedInOperatingActivities","CashFlowsFromUsedInInvestingActivities","CashFlowsFromUsedInFinancingActivities"] | ∑ |
| Effect of exchange rate changes on cash and cash equivalents | |
| Effect of exchange rate changes on cash and cash equivalents | |
| Increase (decrease) in cash and cash equivalents after effect of exchange rate changes{"IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges":"1.0","EffectOfExchangeRateChangesOnCashAndCashEquivalents":"1.0"}real["IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges"] | ∑ |
| 31.12.2026 | |
|---|---|
| Cash and cash equivalents |
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