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Separate statement of cash flows

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Arc name	definitionArc
Arc role	http://xbrl.org/int/dim/arcrole/domain-member
Link role	urn:kvk:linkrole:statement-of-cash-flows-ifrs-smes

Concept	Order
Primary domain [Line items] `sbr-dim:ValidationLineItems`
Adjustments for accrued income (expenses) not yet received (paid) `ifrs-smes:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid`	1
Adjustments for decrease (increase) in inventories `ifrs-smes:AdjustmentsForDecreaseIncreaseInInventories`	2
Adjustments for decrease (increase) in other operating receivables `ifrs-smes:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables`	3
Adjustments for decrease (increase) in trade accounts receivable `ifrs-smes:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable`	4
Adjustments for depreciation and amortisation expense `ifrs-smes:AdjustmentsForDepreciationAndAmortisationExpense`	5
Adjustments for fair value losses (gains) `ifrs-smes:AdjustmentsForFairValueGainsLosses`	6
Adjustments for finance costs `ifrs-smes:AdjustmentsForFinanceCosts`	7
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-smes:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`	8
Adjustments for income tax expense `ifrs-smes:AdjustmentsForIncomeTaxExpense`	9
Adjustments for increase (decrease) in other operating payables `ifrs-smes:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables`	10
Adjustments for increase (decrease) in trade accounts payable `ifrs-smes:AdjustmentsForIncreaseDecreaseInTradeAccountPayable`	11
Adjustments for losses (gains) on disposal of non-current assets `ifrs-smes:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets`	12
Adjustments for non-cash finance costs `ifrs-smes:AdjustmentsForNoncashFinanceCosts`	13
Adjustments for non-cash income tax expense `ifrs-smes:AdjustmentsForNoncashIncomeTaxExpense`	14
Adjustments for provisions `ifrs-smes:AdjustmentsForProvisions`	15
Adjustments to reconcile profit (loss) `ifrs-smes:AdjustmentsForReconcileProfitLoss`	16
Adjustments for share-based payments `ifrs-smes:AdjustmentsForSharebasedPayments`	17
Adjustments for undistributed profits of associates `ifrs-smes:AdjustmentsForUndistributedProfitsOfAssociates`	18
Adjustments for unrealised foreign exchange losses (gains) `ifrs-smes:AdjustmentsForUnrealisedForeignExchangeLossesGains`	19
Cash advances and loans made to other parties, classified as investing activities `ifrs-smes:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities`	20
Cash and cash equivalents `ifrs-smes:CashAndCashEquivalents`	21
Cash flows from losing control of subsidiaries or other businesses, classified as investing activities `ifrs-smes:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities`	22
Cash flows from (used in) financing activities `ifrs-smes:CashFlowsFromUsedInFinancingActivities`	23
Cash flows from (used in) investing activities `ifrs-smes:CashFlowsFromUsedInInvestingActivities`	24
Cash flows from (used in) operating activities `ifrs-smes:CashFlowsFromUsedInOperatingActivities`	25
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities `ifrs-smes:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities`	26
Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities `ifrs-smes:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities`	27
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities `ifrs-smes:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities`	28
Cash receipts from repayment of advances and loans made to other parties, classified as investing activities `ifrs-smes:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities`	29
Dividends paid, classified as financing activities `ifrs-smes:DividendsPaidClassifiedAsFinancingActivities`	30
Dividends paid, classified as operating activities `ifrs-smes:DividendsPaidClassifiedAsOperatingActivities`	31
Dividends received, classified as investing activities `ifrs-smes:DividendsReceivedClassifiedAsInvestingActivities`	32
Dividends received, classified as operating activities `ifrs-smes:DividendsReceivedClassifiedAsOperatingActivities`	33
Effect of exchange rate changes on cash and cash equivalents `ifrs-smes:EffectOfExchangeRateChangesOnCashAndCashEquivalents`	34
Income taxes paid (refund), classified as financing activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsFinancingActivities`	35
Income taxes paid (refund), classified as investing activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsInvestingActivities`	36
Income taxes paid (refund), classified as operating activities `ifrs-smes:IncomeTaxesPaidRefundClassifiedAsOperatingActivities`	37
Increase (decrease) in cash and cash equivalents `ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents`	38
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes `ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges`	39
Interest paid, classified as financing activities `ifrs-smes:InterestPaidClassifiedAsFinancingActivities`	40
Interest paid, classified as investing activities `ifrs-smes:InterestPaidClassifiedAsInvestingActivities`	41
Interest paid, classified as operating activities `ifrs-smes:InterestPaidClassifiedAsOperatingActivities`	42
Interest received, classified as investing activities `ifrs-smes:InterestReceivedClassifiedAsInvestingActivities`	43
Interest received, classified as operating activities `ifrs-smes:InterestReceivedClassifiedAsOperatingActivities`	44
Other adjustments for non-cash items `ifrs-smes:OtherAdjustmentsForNoncashItems`	45
Other adjustments for which cash effects are investing or financing cash flow `ifrs-smes:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow`	46
Other adjustments to reconcile profit (loss) `ifrs-smes:OtherAdjustmentsToReconcileProfitLoss`	47
Other cash payments from operating activities `ifrs-smes:OtherCashPaymentsFromOperatingActivities`	48
Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities `ifrs-smes:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities`	49
Other cash payments to acquire interests in joint ventures, classified as investing activities `ifrs-smes:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities`	50
Other cash receipts from operating activities `ifrs-smes:OtherCashReceiptsFromOperatingActivities`	51
Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities `ifrs-smes:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities`	52
Other cash receipts from sales of interests in joint ventures, classified as investing activities `ifrs-smes:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities`	53
Other inflows (outflows) of cash, classified as financing activities `ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities`	54
Other inflows (outflows) of cash, classified as investing activities `ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities`	55
Other inflows (outflows) of cash, classified as operating activities `ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities`	56
Payments for premiums and claims, annuities and other policy benefits `ifrs-smes:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits`	57
Payments from contracts held for dealing or trading purpose `ifrs-smes:PaymentsFromContractsHeldForDealingOrTradingPurpose`	58
Payments of other equity instruments `ifrs-smes:PaymentsOfOtherEquityInstruments`	60
Payments to acquire or redeem entity's shares `ifrs-smes:PaymentsToAcquireOrRedeemEntitysShares`	61
Payments to and on behalf of employees `ifrs-smes:PaymentsToAndOnBehalfOfEmployees`	62
Payments to suppliers for goods and services `ifrs-smes:PaymentsToSuppliersForGoodsAndServices`	63
Proceeds from borrowings, classified as financing activities `ifrs-smes:ProceedsFromBorrowingsClassifiedAsFinancingActivities`	64
Proceeds from issuing other equity instruments `ifrs-smes:ProceedsFromIssuingOtherEquityInstruments`	65
Proceeds from issuing shares `ifrs-smes:ProceedsFromIssuingShares`	66
Proceeds from sales of other long-term assets, classified as investing activities `ifrs-smes:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities`	67
Proceeds from sales of intangible assets, classified as investing activities `ifrs-smes:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities`	68
Proceeds from sales of property, plant and equipment, classified as investing activities `ifrs-smes:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities`	69
Profit (loss) `ifrs-smes:ProfitLoss`	70
Purchase of intangible assets, classified as investing activities `ifrs-smes:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities`	71
Purchase of other long-term assets, classified as investing activities `ifrs-smes:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities`	72
Purchase of property, plant and equipment, classified as investing activities `ifrs-smes:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities`	73
Receipts from contracts held for dealing or trading purposes `ifrs-smes:ReceiptsFromContractsHeldForDealingOrTradingPurpose`	74
Receipts from premiums and claims, annuities and other policy benefits `ifrs-smes:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits`	75
Receipts from royalties, fees, commissions and other revenue `ifrs-smes:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue`	76
Receipts from sales of goods and rendering of services `ifrs-smes:ReceiptsFromSalesOfGoodsAndRenderingOfServices`	77
Repayments of borrowings, classified as financing activities `ifrs-smes:RepaymentsOfBorrowingsClassifiedAsFinancingActivities`	78