At the start of 2014, changes were made to how information is disclosed in the three categories of the consolidated statement of cash flows. The LMH and STILL brand segments have operational responsibility for the short-term rental business (rental assets) and use it to generate operating income – in the same way as they would with capital expenditure on property, plant and equipment. That is why the changes relating to the rental business will be reported in cash flow from investing activities in future. The figures for the first quarter of 2013 have been restated to reflect this disclosure change. As a result, cash flow from operating activities in the first three months of 2013 has improved by €25.5 million, while cash flow from investing activities has decreased by the same amount. In addition, interest received has been reclassified from cash flow from investing activities to cash flow from financing activities because the KION Group’s cash and cash equivalents are also used to repay existing financial debt. Accordingly, both interest payments and interest received will, as a component of financing, be allocated to cash flow from financing activities in future. As a result, cash flow from investing activities in the first three months of 2013 has decreased by €1.3 million, while cash flow from financing activities has increased by the same amount.