Reconciliation of cash per income statement
to statement of cash flows

Cash at year end as per statement of cash flows

Statement of financial position items comprising cash

Difference

Reconciliation of operating result to net cash
from operating activities

Surplus/(Deficit) for the year

Depreciation and amortisation

Lease interest

Net write-down and sale of non-financial assets

Present value adjustment

Change in assets and liabilities

Decrease (increase) in receivables

Decrease (increase) in other assets

Increase (decrease) in supplier payables

Increase (decrease) in other provisions

Increase (decrease) in employee provisions

Net cash from operating activities