Cash flow analysis
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    Parent company Consolidated accounts
      Restated*   Restated*
    21.02.16 21.02.15 21.02.16 21.02.15
Amounts in USD 000's Notes to 20.02.17 to 20.02.16 to 20.02.17 to 20.02.16
           
Cash flow from operating activities          
Profit from ordinary operations before tax   33,622 32,892 134,804 42,278
Tax paid 9 (3,003) (3,082) (7,523) (9,892)
Dividends received from subsidiaries   (4,000) (5,000) 0 0
Change in unrealised gain/loss    (25,605) 91,133 (94,744) 170,917
Income/loss from sales of equipment   0 0 (177) (64)
Depreciation, impairment and amortisation expenses 11, 12 70 0 2,954 3,556
Change in pension obligations 20 131 (384) 3,486 (62,267)
Pension costs charged to statement of comprehensive income 20 73 108 (11,916) 56,574
Financial investments   (63,468) (134,216) (52,851) (191,772)
Change in valuation due to change in exchange rates   453 (254) (338) (1,584)
Change in receivables and payables   60,113 94,046 138,587 129,967
Change in technical provisions and other accruals   (29,775) (46,947) (108,265) (63,193)
Net cash flow from operating activities   (31,390) 28,297 4,015 74,519
           
Cash flow from investment activities          
Dividends received from subsidiaries 3 4,000 5,000 0 0
Group contribution paid to/received from subsidiary 3 0 26,074 0 0
Purchase of intangible assets 10 0 0 (10) (611)
Purchase of equipment 12 0 0 (1,081) (1,089)
Purchase of property and plant 11 0 0 (2,932) (372)
Proceeds from disposal of equipment   0 0 1,625 984
Net cash flow from investment activities   4,000 31,074 (2,398) (1,088)
           
Cash flow from financial activities          
Borrowings   0 9,524 0 0
Repayment of borrowings   (2,400) (16,077) 0 0
Net cash flow from financial activities   (2,400) (6,553) 0 0
           
Net change in cash and cash equivalents   (29,790) 52,818 1,617 73,431
Cash and cash equivalents at beginning of year   68,665 15,846 174,572 101,141
Bank overdraft at beginning of year   0 0 0 0
Cash and cash equivalents at end of year   38,875 68,665 176,189 174,572
           
*See note 2.2.