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Cash flows from operating activities (Details) - EUR (€) € in Millions | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Cash flows from operating activities |  |  |
Profit (loss) | € 181.0 | € 225.1 | € 153.6
Adjustments for: |  |  |
Exceptional items | 45.3 | 20.6 | 54.5
Non-cash fair value purchase price adjustment of inventory | 8.4 | 0.0 | 0.0
Share based payments expense | 5.1 | 9.0 | 14.9
Depreciation and amortization | 71.6 | 67.6 | 68.3
Loss on disposal and impairment of property, plant and equipment | 0.7 | 0.9 | 0.6
Net finance costs | 106.0 | 63.7 | 73.2
Taxation | 55.7 | 70.4 | 56.7
Operating cash flow before changes in working capital, provisions and exceptional items | 473.8 | 457.3 | 421.8
(Increase)/decrease in inventories | (23.8) | (12.7) | 23.5
Decrease/(increase) in trade and other receivables | 24.1 | (1.8) | (34.4)
(Decrease)/increase in trade and other payables | (25.0) | 107.2 | (40.6)
Increase in employee benefit and other provisions | 1.2 | 2.0 | 6.6
Cash generated from operations before tax and exceptional items | 450.3 | 552.0 | 376.9
Material reconciling items [member] |  |  |
Adjustments for: |  |  |
Exceptional items | € 45.3 | € 20.6 | € 54.5

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- Definition Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 20 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_20_b&doctype=Standard -URIDate 2021-03-24 + Details
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