Cash flow analysis
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    Parent company Consolidated accounts
      Restated*   Restated*
    21.02.17 21.02.16 21.02.17 21.02.16
Amounts in USD 000's Notes to 20.02.18 to 20.02.17 to 20.02.18 to 20.02.17
           
Cash flow from operating activities          
Profit before tax   74,700 33,622 123,760 134,804
Tax paid 9 (3,537) (3,003) (8,177) (7,523)
Dividends received from subsidiaries   (55,172) (4,000) 0 0
Change in unrealised gain/loss    (32,823) (14,601) (107,547) (74,865)
Income/loss from sales of equipment   0 0 (77) (177)
Depreciation, impairment and amortisation expenses 11, 12 0 70 6,023 2,954
Change in pension obligations 20 284 275 5,402 (6,863)
Pension defined benefit plan/pension cost paid   (77) (71) (231) (1,567)
Financial investments   58,437 39,6117 48,442 150,831
Change in valuation due to change in exchange rates   (778) 453 195 (338)
Change in receivables and payables   1,932 (53,971) (1,405) (84,974)
Change in technical provisions and other accruals   (52,830) (29,775) (50,869) (108,265)
Net cash flow from operating activities   (9,863) (31,390) 15,516 4,015
           
Cash flow from investment activities          
Dividends received from subsidiaries 3 55,172 4,000 0 0
Purchase of intangible assets 10 0 0 (19,452) (10)
Purchase of equipment 12 0 0 (650) (1,081)
Purchase of property and plant 11 0 0 (1,179) (2,932)
Proceeds from disposal of equipment   0 0 1,358 1,625
Net cash flow from investment activities   55,172 4,000 (19,924) (2,398)
           
Cash flow from financial activities          
Borrowings   (11,674) 0 0 0
Repayment of borrowings   470 (2,400) 0 0
Net cash flow from financial activities   (11,205) (2,400) 0 0
           
Net change in cash and cash equivalents   34,104 (29,790) (4,408) 1,617
Cash and cash equivalents at beginning of year   38,875 68,665 176,189 174,572
Bank overdraft at beginning of year   0 0 0 0
           
Cash and cash equivalents at end of year   72,980 38,875 171,781 176,189
           
*See note 2.2 and note 23.