Notes to the Consolidated Financial Statements CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDING DECEMBER 31, 2017 in CHF million Reported Adjustment Adjustment Restated IFRS 15 IFRS 9 Net income 529.6 (8.3) (0.7) 520.6 Depreciation and amortization 173.5 – – 173.5 (Increase)/decrease in inventories (49.6) (0.9) – (50.5) (Increase)/decrease in trade receivables (60.1) 4.0 – (56.1) (Increase)/decrease in finance lease receivables (144.1) – 0.9 (143.2) Increase/(decrease) in trade payables 65.6 – – 65.6 Increase/(decrease) in contract liabilities – 16.4 – 16.4 Change in other non-cash items and other net operating assets 95.8 (11.2) (0.2) 84.4 Cash flow from operating activities 610.7 – – 610.7 Cash flow from investing activities (413.1) – – (413.1) Cash flow from financing activities (178.7) – – (178.7) Exchange differences 7.5 – – 7.5 Total increase/(decrease) in cash and cash equivalents 26.4 – – 26.4 Cash and cash equivalents at January 1 1,113.8 – – 1,113.8 Cash and cash equivalents at December 31 1,140.2 – – 1,140.2 2018 Financial Report | 25