27. Note to the cash flow statement
|
31 December |
|
|---|---|---|
(thousands of €) |
2021 |
2020 |
Adjustment for non-cash transactions |
|
|
Depreciation, amortization and impairment |
34,636 |
18,682 |
Share-based compensation expenses |
70,726 |
79,959 |
Decrease in retirement benefit obligations and provisions |
(2,347) |
(260) |
Unrealized exchange gains (-)/losses and non-cash other financial result |
(57,073) |
105,055 |
Discounting effect of deferred income |
9,289 |
16,278 |
Fair value re-measurement of warrants |
(2,960) |
(3,034) |
Net change in (fair) value of current financial investments |
(119) |
15,900 |
Fair value adjustment financial assets held at fair value through profit or loss |
4,919 |
(2,396) |
Other non-cash expenses |
648 |
539 |
Total adjustment for non-cash transactions |
57,718 |
230,723 |
|
|
|
Adjustment for items to disclose separately under operating cash flow |
|
|
Interest expense |
11,656 |
9,424 |
Interest income |
(2,853) |
(7,476) |
Tax expense |
2,423 |
2,119 |
Total adjustment for items to disclose separately under operating cash flow |
11,227 |
4,067 |
|
|
|
Adjustment for items to disclose under investing and financing cash flows |
|
|
Gain on sale of subsidiaries |
(22,191) |
- |
Loss on sale of fixed assets |
- |
82 |
Realized exchange gain on sale of current financial investments |
(6,645) |
- |
Interest income on current financial assets |
(12) |
(2,554) |
Total adjustment for items to disclose separately under investing and financing cash flow |
(28,847) |
(2,472) |
Change in working capital other than deferred income |
|
|
Increase in inventories |
(21,168) |
(100) |
Increase (-)/decrease in receivables |
79,859 |
(177,155) |
Increase/decrease (-) in liabilities |
(35,353) |
31,163 |
Total change in working capital other than deferred income |
23,337 |
(146,092) |