Cash flow statement
Cash flows from operating activities
Items of the income statement
Net profit or loss for the period
Realised gains or losses on the disposal of property, plant and equipment assets
Gains or losses of equity-accounted subsidiary
Other financial expenses/income
Depreciation/amortisation
Changes in net operating assets (receivables for premium, other receivables, other assets and deferred tax assets/liabilities) of operating items of the statement of financial position
Change in receivables from primary insurance
Change in receivables from reinsurance
Change in other receivables from (re)insurance business
Change in other receivables and other assets
Change in deferred tax assets
Change in liabilities arising out of primary insurance
Change in liabilities arising out of reinsurance business
Change in other operating liabilities
Change in other liabilities (except unearned premiums)
Change in technical provisions
- change in unearned premiums
- change in provision for outstanding claims
- change in other technical provisions
- change in mathematical provision
- change in mathematical provision for policyholders who bear the investment risk
Net cash from/used in operating activities (a + b)
Cash flows from investing activities
Cash receipts from investing activities
Interest received from investing activities
Cash receipts from dividends and participation in the profit of others
Proceeds from sale of property, plant and equipment
Proceeds from sale of financial investments
Other cash inflows from disposal of financial investments
Cash disbursements in investing activities
Purchase of intangible assets
Purchase of property, plant and equipment
Purchase of long-term financial investments
Purchase of subsidiary companies
Other cash outflows to acquire financial investments
Net cash from/used in investing activities (a + b)
Cash flows from financing activities
Cash receipts from financing activities
Cash inflows from long-term loans
Cash disbursements in financing activities
Repayment of long-term financial liabilities
Dividends and other profit participations paid
Net cash from/used in financing activities (a + b)
Closing balance of cash and cash equivalents
Net increase/decrease in cash and cash equivalents for the period (Ac + Bc + Cc)
Opening balance of cash and cash equivalents
Opening balance of cash and cash equivalents – acquisition
The notes to the financial statements in sections from 17.4 to 17.10 form an integral part of these financial statements.
