34 ADJUSTMENTS TO CASH FLOWS

EUR 1,000 1 Jan–31 Dec 2013 1 Jan–31 Dec 2012
Depreciation and impairment of goodwill 45,329 40,983
Share of the profits of associates and joint ventures -562 -1,064
Finance income and costs recognised on accrual basis 26,669 21,363
Change in provisions 5,315 93
Change in pension obligations -3,763 -3,218
Credit losses on trade receivables 5,331 2,752
Gains and losses on the sale of property, plant and equipment
as well as other non-payment income and expenses
-17,724 -4,606
Translation differences 800 671
61,394 56,974