3D L O ANS AND B ORR O WINGS T his no t e pr o vides in f orma tion about the c on tr ac tual t erms o f the Gr oup s in t er es t be aring loans and borr o wings F or mor e in f orma tion about the Gr oup s e xposur e t o in t er es t r a t e and f or eign curr enc y risk see no t e 4a In mil lions o f A UD C onsolida t ed C urr en t Liabilities 2019 2018 L ong t erm no t es 2663 B ank loans Financ e le ase liabilities 03 2666 Non curr en t liabilities B ank loans 310 15 L ong t erm no t es 4825 6956 5135 6971 3B RE C ONCILIA TION OF OPERA TING PR OFIT T O NET C A SH In mil lions o f A UD C onsolida t ed 2019 2018 Pr o ft los s f or the period 1548 534 Ad jus tmen ts f or Amor tis a tion and depr ecia tion 763 755 Pr o ft los s on s ale o f pr oper t y plan t and equipmen t 18 03 Shar e se ttled per f ormanc e righ ts amoun ts r ec ognised during the y e ar 15 05 Shar e o f as socia t es and join t v en tur e ne t pr o ft 22 16 Gain on s ale o f disc on tinued oper a tions 09 FX r e tr ansla tion los s tr ans f err ed fr om f or eign curr enc y tr ansla tion r eserv e f or Oil Gas Non L abs subsidiaries 111 Impairmen t char ges 630 Ne t non cash e xpenses 71 45 Oper a ting cash fo w be f or e changes in w orking capit al and pr o visions 2221 2052 Incr e ase decr e ase in tr ade and o ther r ec eiv ables 484 272 Incr e ase decr e ase in in v en t ories 200 23 Decr e ase incr e ase in tr ade and o ther pa y ables 572 107 Decr e ase incr e ase in t a xa tion pr o visions 79 06 Ne t cash fr om oper a ting ac tivities 2188 1858 3C RE C ONCILIA TION OF LIABILITIES ARISING FR O M FINANCING A CTIVITIES 01 April 2018 N et C ash fo ws Non cash changes 31 M ar ch 2019 Ac quisition F or eign e x change mo v emen ts L ong t erm no t es 6956 532 7488 B ank loans 15 296 01 310 L e ase liabilities 03 03 To t a l 6971 296 03 531 7801 01 April 2017 N et C ash fo ws Non cash changes 31 M ar ch 2018 Ac quisition F or eign e x change mo v emen ts L ong t erm no t es 7406 384 66 6956 B ank loans 15 15 L e ase liabilities 05 10 05 To t a l 7426 394 61 6971 61 ALS LIMITED AND IT S SUBSIDIARIES A NNU AL F INANCIAL R EPOR T F OR THE Y EAR E NDED 31 M AR CH 2019 F INANCIAL REPOR T F INANCIAL S T A TEMENT S N O TES T O THE FINANCIAL S T A TEMENT S Ne t deb t