23. Note to the cash flow statement
|
31 December |
|
(thousands of €) |
2018 |
2017 |
Adjustment for non-cash transactions |
|
|
Depreciation and amortization |
5,081 |
4,285 |
Impairment loss |
1,083 |
– |
Share-based compensation expenses |
26,757 |
16,536 |
Increase in retirement benefit obligations and provisions |
99 |
23 |
Unrealised exchange gains /losses and non-cash other financial expenses |
(10,063) |
27,457 |
Fair value adjustment financial assets held at fair value through profit or loss |
(1,203) |
– |
Total adjustment for non-cash transactions |
21,753 |
48,301 |
|
|
|
Adjustment for items to disclose separately under operating cash flow |
|
|
Interest expense |
780 |
936 |
Interest income |
(5,219) |
(3,045) |
Tax expense |
50 |
198 |
Total adjustment for items to disclose separately under operating cash flow |
(4,389) |
(1,912) |
|
|
|
Adjustment for items to disclose under investing and financing cash flows |
|
|
Gain on sale of financial assets held at fair value through profit or loss |
(668) |
– |
Total adjustment for items to disclose separately under investing and financing cash flow |
(668) |
– |
|
|
|
Change in working capital other than deferred income |
|
|
Decrease in inventories |
3 |
22 |
Increase in receivables |
(76) |
(27,656) |
Increase in liabilities |
19,996 |
14,772 |
Total change in working capital other than deferred income |
19,922 |
(12,862) |