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Separate statement of cash flows

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	urn:kvk:linkrole:statement-of-cash-flows-ifrs-smes

Concept	Order
Statement of cash flows `kvk-ifrs-smes-abstr:StatementOfCashFlowsTitle`
Kapitalflussrechnung `kvk-abstr:CashFlowStatementTitle`	1
Cash flows from (used in) operating activities `ifrs-smes:CashFlowsFromUsedInOperatingActivities`	1
Receipts from sales of goods and rendering of services `ifrs-smes:ReceiptsFromSalesOfGoodsAndRenderingOfServices`	1
Receipts from royalties, fees, commissions and other revenue `ifrs-smes:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue`	2
Receipts from contracts held for dealing or trading purposes `ifrs-smes:ReceiptsFromContractsHeldForDealingOrTradingPurpose`	3
Receipts from premiums and claims, annuities and other policy benefits `ifrs-smes:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits`	4
Other cash receipts from operating activities `ifrs-smes:OtherCashReceiptsFromOperatingActivities`	5
Payments to suppliers for goods and services `ifrs-smes:PaymentsToSuppliersForGoodsAndServices`	6
Payments from contracts held for dealing or trading purpose `ifrs-smes:PaymentsFromContractsHeldForDealingOrTradingPurpose`	7
Payments to and on behalf of employees `ifrs-smes:PaymentsToAndOnBehalfOfEmployees`	8
Payments for premiums and claims, annuities and other policy benefits `ifrs-smes:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits`	9
Other cash payments from operating activities `ifrs-smes:OtherCashPaymentsFromOperatingActivities`	10
Dividends paid, classified as operating activities `ifrs-smes:DividendsPaidClassifiedAsOperatingActivities`	11
Dividends received, classified as operating activities `ifrs-smes:DividendsReceivedClassifiedAsOperatingActivities`	12
Interest paid, classified as operating activities `ifrs-smes:InterestPaidClassifiedAsOperatingActivities`	13
Interest received, classified as operating activities `ifrs-smes:InterestReceivedClassifiedAsOperatingActivities`	14
Income taxes paid (refund), classified as operating activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsOperatingActivities`	15
Other inflows (outflows) of cash, classified as operating activities `ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities`	16
Profit (loss) `ifrs-smes:ProfitLoss`	17
Adjustments to reconcile profit (loss) `ifrs-smes:AdjustmentsForReconcileProfitLoss`	18
Adjustments for non-cash income tax expense `ifrs-smes:AdjustmentsForNoncashIncomeTaxExpense`	1
Adjustments for non-cash finance costs `ifrs-smes:AdjustmentsForNoncashFinanceCosts`	2
Adjustments for income tax expense `ifrs-smes:AdjustmentsForIncomeTaxExpense`	3
Adjustments for finance costs `ifrs-smes:AdjustmentsForFinanceCosts`	4
Adjustments for decrease (increase) in inventories `ifrs-smes:AdjustmentsForDecreaseIncreaseInInventories`	5
Adjustments for decrease (increase) in trade accounts receivable `ifrs-smes:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable`	6
Adjustments for decrease (increase) in other operating receivables `ifrs-smes:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables`	7
Adjustments for increase (decrease) in trade accounts payable `ifrs-smes:AdjustmentsForIncreaseDecreaseInTradeAccountPayable`	8
Adjustments for increase (decrease) in other operating payables `ifrs-smes:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables`	9
Adjustments for depreciation and amortisation expense `ifrs-smes:AdjustmentsForDepreciationAndAmortisationExpense`	10
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-smes:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`	11
Adjustments for provisions `ifrs-smes:AdjustmentsForProvisions`	12
Adjustments for unrealised foreign exchange losses (gains) `ifrs-smes:AdjustmentsForUnrealisedForeignExchangeLossesGains`	13
Adjustments for share-based payments `ifrs-smes:AdjustmentsForSharebasedPayments`	14
Adjustments for fair value losses (gains) `ifrs-smes:AdjustmentsForFairValueGainsLosses`	15
Adjustments for undistributed profits of associates `ifrs-smes:AdjustmentsForUndistributedProfitsOfAssociates`	16
Adjustments for accrued income (expenses) not yet received (paid) `ifrs-smes:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid`	17
Other adjustments for non-cash items `ifrs-smes:OtherAdjustmentsForNoncashItems`	18
Adjustments for losses (gains) on disposal of non-current assets `ifrs-smes:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets`	19
Other adjustments for which cash effects are investing or financing cash flow `ifrs-smes:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow`	20
Other adjustments to reconcile profit (loss) `ifrs-smes:OtherAdjustmentsToReconcileProfitLoss`	21
Cash flows from (used in) investing activities `ifrs-smes:CashFlowsFromUsedInInvestingActivities`	2
Cash flows from losing control of subsidiaries or other businesses, classified as investing activities `ifrs-smes:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities`	1
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities `ifrs-smes:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities`	2
Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities `ifrs-smes:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities`	3
Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities `ifrs-smes:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities`	4
Other cash receipts from sales of interests in joint ventures, classified as investing activities `ifrs-smes:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities`	5
Other cash payments to acquire interests in joint ventures, classified as investing activities `ifrs-smes:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities`	6
Proceeds from sales of property, plant and equipment, classified as investing activities `ifrs-smes:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities`	7
Purchase of property, plant and equipment, classified as investing activities `ifrs-smes:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities`	8
Proceeds from sales of intangible assets, classified as investing activities `ifrs-smes:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities`	9
Purchase of intangible assets, classified as investing activities `ifrs-smes:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities`	10
Proceeds from sales of other long-term assets, classified as investing activities `ifrs-smes:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities`	11
Purchase of other long-term assets, classified as investing activities `ifrs-smes:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities`	12
Cash advances and loans made to other parties, classified as investing activities `ifrs-smes:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities`	13
Cash receipts from repayment of advances and loans made to other parties, classified as investing activities `ifrs-smes:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities`	14
Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities `ifrs-smes:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities`	15
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities `ifrs-smes:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities`	16
Dividends received, classified as investing activities `ifrs-smes:DividendsReceivedClassifiedAsInvestingActivities`	17
Interest received, classified as investing activities `ifrs-smes:InterestReceivedClassifiedAsInvestingActivities`	18
Interest paid, classified as investing activities `ifrs-smes:InterestPaidClassifiedAsInvestingActivities`	19
Income taxes paid (refund), classified as investing activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsInvestingActivities`	20
Other inflows (outflows) of cash, classified as investing activities `ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities`	21
Cash flows from (used in) financing activities `ifrs-smes:CashFlowsFromUsedInFinancingActivities`	3
Proceeds from issuing shares `ifrs-smes:ProceedsFromIssuingShares`	1
Proceeds from issuing other equity instruments `ifrs-smes:ProceedsFromIssuingOtherEquityInstruments`	2
Payments to acquire or redeem entity's shares `ifrs-smes:PaymentsToAcquireOrRedeemEntitysShares`	3
Payments of other equity instruments `ifrs-smes:PaymentsOfOtherEquityInstruments`	4
Proceeds from borrowings, classified as financing activities `ifrs-smes:ProceedsFromBorrowingsClassifiedAsFinancingActivities`	5
Repayments of borrowings, classified as financing activities `ifrs-smes:RepaymentsOfBorrowingsClassifiedAsFinancingActivities`	6
Dividends paid, classified as financing activities `ifrs-smes:DividendsPaidClassifiedAsFinancingActivities`	8
Interest paid, classified as financing activities `ifrs-smes:InterestPaidClassifiedAsFinancingActivities`	9
Income taxes paid (refund), classified as financing activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsFinancingActivities`	10
Other inflows (outflows) of cash, classified as financing activities `ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities`	11
Increase (decrease) in cash and cash equivalents `ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents`	4
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes `ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges`	1
Effect of exchange rate changes on cash and cash equivalents `ifrs-smes:EffectOfExchangeRateChangesOnCashAndCashEquivalents`	2
Beginn der Periode `kvk-abstr:PeriodStartTitle`	2
Cash and cash equivalents `ifrs-smes:CashAndCashEquivalents`	1
Ende der Periode `kvk-abstr:PeriodEndTitle`	3
Cash and cash equivalents `ifrs-smes:CashAndCashEquivalents`	1