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Consolidated Statements of Cash Flows - EUR (€) € in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Statement of cash flows [abstract] |  |  |
Net (loss) for the period | € (147,693) | € (114,531) | € (44,674)
Reconciliation of the net (loss) and the cash used for operating activities: |  |  |
Amortization and provision | 2,926 | 1,349 | 1,073
Retirement pension obligations | 230 | 115 | 125
Expenses related to share-based payments | 30,781 | 34,353 | 10,419
Other elements | 130 | 147 | 296
Operating cash flows before change in working capital | (113,626) | (78,566) | (32,761)
Inventories |  |  | 124
Customer accounts receivable | 3 | (1,250) | 136
Other current assets | (3,458) | (2,931) | (4,870)
Supplier accounts payable | 3,333 | 3,645 | 8,236
Other current and non-current liabilities | (566) | 19,564 | 2,372
Change in working capital requirement | (687) | 19,028 | 5,998
Net cash flow used in operating activities | (114,314) | (59,538) | (26,763)
Cash flows used in investing activities: |  |  |
Acquisitions of property, plant, and equipment | (7,246) | (7,992) | (4,360)
Acquisitions of intangible assets | (299) | (215) | (148)
Acquisitions of non-current financial assets | (289) | (93) | (839)
Net cash flows used in investing activities | (7,834) | (8,300) | (5,347)
Cash flows provided by financing activities: |  |  |
Increase in conditional advances |  |  | 865
(Decrease) in conditional advances | (578) | (275) | (192)
Treasury shares | (25) | (54) | (175)
Capital increases, net of transaction costs | 861 | 2,016 | 240,538
Other cash flows related to financing activities | 28 | (21) | (21)
Net cash flows provided by financing activities | 286 | 1,666 | 241,014
(Decrease) / Increase in cash | (121,863) | (66,172) | 208,904
Net Cash and cash equivalents at the beginning of the period | 256,473 | 323,381 | 114,555
Impact of exchange rate fluctuations | 3,269 | (735) | (78)
Net cash and cash equivalents at the close of the period | € 137,880 | € 256,473 | € 323,381

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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_45&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph B13 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_B13_a&doctype=Appendix&seq=2 -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 54 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_54_i&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_25&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_28&doctype=Standard -URIDate 2017-03-09 + Details
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