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v3.24.1

Consolidated Statements of Cash Flows - EUR (€) € in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Operating activities |  |  |
Profit for the period | € 930.3 | € 9,434.4 | € 10,292.5
Income taxes | 255.8 | 3,519.7 | 4,753.9
Profit before tax | 1,186.1 | 12,954.1 | 15,046.4
Adjustments to reconcile profit before tax to net cash flows: |  |  |
Depreciation and amortization of property, plant, equipment, intangible assets and right-of-use assets | 183.4 | 123.3 | 75.2
Share-based payment expenses | 51.4 | 108.6 | 93.9
Net foreign exchange differences | (298.0) | 625.5 | (387.5)
Loss on disposal of property, plant and equipment | 3.8 | 0.6 | 4.6
Finance income excluding foreign exchange differences | (519.6) | (265.3) | (1.5)
Finance expense excluding foreign exchange differences | 7.9 | 18.9 | 305.2
Movements in government grants | 2.4 | 0.3 | (89.0)
Other non-cash income / (loss) | 0.0 | 0.0 | (2.2)
Net (gain) / loss on derivative instruments at fair value through profit or loss | 175.5 | (241.0) | 57.3
Working capital adjustments: |  |  |
Decrease / (increase) in trade and other receivables, contract assets and other assets | 5,374.0 | 4,369.9 | (11,808.1)
Decrease / (increase) in inventories | 81.9 | 62.9 | (438.4)
Increase in trade payables, other financial liabilities, other liabilities, contract liabilities, refund liabilities and provisions | 118.9 | 85.7 | 1,516.1
Interest received and realized gains from cash and cash equivalents | 258.2 | 29.3 | 1.2
Interest paid and realized losses from cash and cash equivalents | (5.4) | (21.5) | (12.2)
Income tax paid | (482.9) | (4,222.1) | (3,457.9)
Share-based payments | (766.2) | (51.8) | (13.4)
Net cash flows from operating activities | 5,371.4 | 13,577.4 | 889.7
Investing activities |  |  |
Purchase of property, plant and equipment | (249.4) | (329.2) | (127.5)
Proceeds from sale of property, plant and equipment | (0.7) | 0.6 | 3.4
Purchase of intangible assets and right-of-use assets | (455.4) | (34.1) | (26.5)
Acquisition of subsidiaries and businesses, net of cash acquired | (336.9) | 0.0 | (20.8)
Investment in other financial assets | (7,128.4) | (47.8) | (19.5)
Proceeds from maturity of other financial assets | 1,216.3 | 375.2 | (375.2)
Net cash flows used in investing activities | (6,954.5) | (35.3) | (566.1)
Financing activities |  |  |
Proceeds from issuance of share capital and treasury shares, net of costs | 0.0 | 110.5 | 160.9
Proceeds from loans and borrowings | 0.3 | 0.8 | 0.0
Repayment of loans and borrowings | (0.1) | (18.8) | (52.6)
Payments related to lease liabilities | (40.3) | (41.1) | (14.1)
Share repurchase program | (738.5) | (986.4) | 0.0
Dividends | 0.0 | (484.3) | 0.0
Net cash flows from / (used in) financing activities | (778.6) | (1,419.3) | 94.2
Net increase / (decrease) in cash and cash equivalents | (2,361.7) | 12,122.8 | 417.8
Change in cash and cash equivalents resulting from exchange rate differences | (14.5) | 60.1 | 64.7
Change in cash and cash equivalents resulting from other valuation effects | 164.8 | (0.5) | 0.0
Cash and cash equivalents at the beginning of the period | 13,875.1 | 1,692.7 | 1,210.2
Cash and cash equivalents as of December 31 | € 11,663.7 | € 13,875.1 | € 1,692.7

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- Definition The cash inflow from interest received, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_31&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash inflow from borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash inflow from issuing shares. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17_a&doctype=Standard -URIDate 2023-03-23 + Details
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