| 2014 | 2013 | |
|---|---|---|
| Change in net-current assets | ||
| Change in inventories | 7,469 | 5,086 |
| Change in receivables | 3,442 | 1,946 |
| Change in income tax receivables | 5,717 | 8,998 |
| Change in prepaid expenses and accrued incomes | 517 | -178 |
| Change in income tax liabilities | -4,573 | 2,068 |
| Change in other current liabilities | 28,078 | -29,754 |
| Change in current provisions | 3,031 | -570 |
| Change in deferred incomes and accrued expenses | -15,011 | 4,354 |
| Change in replacement values, held for trading positions | 8,577 | -8,966 |
| Change in securities and other financial instruments | -189 | 1 |
| Change in net-current assets held for sale | 705 | 4,861 |
| Total change in net-current assets for cash flow purposes | 37,763 | -12,154 |
Prepaid expenses and accrued incomes
| 31.12.2014 | 31.12.2013 | |
|---|---|---|
| Prepaid expenses and accrued incomes | 5,136 | 5,749 |
| Non-financial assets | 4,818 | 5,213 |
| Prepayment of energy and transport rights | 142 | 51 |
| Other prepaid expenses | 4,676 | 5,162 |
| Financial assets | 318 | 536 |
| Other accrued incomes | 318 | 536 |
Deferred incomes and accrued expenses
| 31.12.2014 | 31.12.2013 | |
|---|---|---|
| Deferred income and accrued expenses | 24,696 | 40,550 |
| Non-financial liabilities | 2,768 | 253 |
| Other deferred incomes | 2,768 | 253 |
| Financial liabilities | 21,928 | 40,297 |
| Accrued interests | 5,688 | 4,265 |
| Accrued annual leave and overtime | 6,968 | 7,982 |
| Accrued other personnel expenses | 2,960 | 3,730 |
| Accrued capital, other taxes, charges and levies | 5,564 | 5,411 |
| Other accrued expenses | 748 | 18,909 |
The financial assets under prepaid expenses and accrued incomes are allocated to the category other financial receivables, and financial liabilities under deferred incomes and accrued expenses are allocated to the category other financial liabilities. They are measured at amortised cost and are due within one year. The fair values have been taken as the carrying amounts.