Bulletins



Proha Plc        Stock Exchange Bulletin August 14, 2003 at 9.05 a.m.

INTERIM REPORT OF PROHA PLC FOR THE PERIOD JANUARY 1-JUNE 30,2003

- The Proha Group’s net sales for January 1- June 30, 2003 were
  EUR 40.2 million (EUR 42.0 million for January 1-June 30,2002).
- Earnings before goodwill amortization (EBITA) and non-recurring
  charges were EUR -1.3 (-0.8) million. Non-recurring charges were
  EUR 0.7 million.
- On June 30, 2003, the Group’s cash and cash equivalents amounted
  to EUR 8.7 (5.7) million. Loans were repaid by EUR 2.3 million
  during the period.
- In the United States and Finland business developed weaker
  than expected. In other areas business developed as anticipated.
- Third quarter earnings (EBITA) are expected to be negative. Net
  sales for the financial year 2003 are anticipated to be over
  EUR 85 million and result (EBITA) before possible one-time 
  reorganization expenses is expected to be positive.
- Artemis 7 and Artemis Views 7 product releases have succeeded as
  planned and they are anticipated to have a positive impact on the
  net sales and result from the fourth quarter onward.

THE FIRST HALF IN BRIEF

Business developed unevenly in different parts of the world.
Net sales decreased in the United States especially because of
the decline in the consultancy business. Software sales slowed
down significantly during the Iraqi crisis, but recovered near
their normal level later. Deceleration of investments caused by
the economic climate also affected the net sales in Finland.
The fear of Sars epidemic temporarily halted the consultancy
business in Singapore and Hong Kong. In Europe and Japan,
business continued to develop favorably. The significance of
public sector customers increased.

In the first half of 2003, approximately 70% of the Group’s net
sales originated from outside the euro area. The appreciation
of the euro compared to the first half of 2002 decreases the
euro denominated net sales of Proha. However, it does not
significantly affect the profitability of the Group.

In line with its strategy, Proha focuses on the international
portfolio and project management software business. Through its
subsidiary Artemis Proha is a global market leader in
enterprise project and portfolio management solutions.

During the first half of 2003, the Group sold approximately
37,000 (49,000) new Artemis end-user licenses. The total number
of Artemis licenses sold worldwide is approximately 535,000.
The markets for portfolio management software opened also in
Germany and Japan during the period.

NET SALES AND RESULT

In the first half, especially in the second quarter of 2003
both the Group’s net sales and result developed unfavorably. In
the United States, the decline in the consultancy business
decreased net sales due to the uncertainty of the economic
situation and the pause in investments brought by the crisis in
Iraq. In Finland, IT investments were postponed due to the
economic situation. Elsewhere in Europe and in Japan business
developed favorably in spite of the general economic situation.
In Norway, business focusing on offshore and oil and gas
industries continued to develop positively. In the period, the
Group’s net sales amounted to EUR 40.2 (42.0) million, which
was EUR -1.8 million less than in 2002. Earnings before
goodwill amortization (EBITA) were EUR -2.0 (-0.8) million
including EUR 0.7 million of non-recurring charges that were
caused by termination of employment.

In the interim report for the corresponding period in 2002,
Dovre International AS (Dovre) was consolidated as an
associated company. For the first half of 2003, Dovre has been
consolidated as a subsidiary. Accountor Oy is included in the
net sales for the corresponding period in 2002 as the company
was sold in November 2002. In the table below, the net sales
for January 1-June 30, 2002 have been adjusted to be comparable
with the net sales for the first half of 2003 (EUR million).

Net sales for the period January 1-June 30, 2003            40.2

Net sales H1/2002*)                                 42.0
The effect of Dovre's consolidation as a subsidiary  9.7
The effect of sold operations                       (3.3)
---------------------------------------------------------
Pro forma net sales H1/2002                         48.4
Effect of changes in exchange rates                 (4.1)
---------------------------------------------------------
Net sales representing business volume                      44.3
----------------------------------------------------------------
Change in business volume                                   (4.1)

*) As per the interim report for January 1-June 30, 2002

Distribution of net sales for the period January 1-June 30,
2003:

Net sales by                    EUR        Percentage of
product type                million            net sales

One-time license revenue        7.1                17.7%
Recurring license revenue       8.1                20.2%
Services                       24.9                61.9%
Other sales                     0.1                 0.2%
Total                          40.2               100.0%

License revenue amounted to EUR 15.2 million, accounting for
37.9% of net sales. The share of one-time license revenue was
EUR 7.1 million and that of recurring licenses EUR 8.1 million.
The emphasis of net sales was still on services which
constituted EUR 24.9 million of net sales. In addition to
Dovre's operations, the services include consulting, training,
implementation and support of the Group's repeatable software
solutions.

Net sales by country (including Dovre)
                                       1-6/2003      1-6/2002
                                                  (pro forma)
Great Britain                         13%                  9%
Italy                                  7%                  6%
Japan                                  8%                  7%
Norway                                30%                 22%
France                                 9%                  8%
Germany                                4%                  4%
Singapore                              1%                  2%
Finland                               10%                 14%
The United States                     17%                 28%
Other                                  1%                  0%
Total                                100%                100%

Earnings before goodwill amortization (EBITA) were EUR -2.0   
(-0.8) million, decreasing by EUR 1.2 million compared to the
corresponding period in 2002. Non-recurring charges were EUR
0.7 million during first half of 2003.

Operating loss (EBIT) was EUR -3.0 million compared to an
operating profit of EUR 1.4 million for the corresponding
period in 2002. The consolidation reserve of EUR 3.3 million,
which was recognized as income in the corresponding period in
2002, improved the operating result for the first half of 2002.

Earnings per share amounted to EUR -0.07 (0.02). Return on
investment (ROI) was -18.8% and return on equity (ROE) was
-48.8%.

FINANCING AND INVESTMENTS

At the end of the period, cash and cash equivalents were EUR
8.7 (5.7) million showing an increase of EUR 3.0 million
compared to the corresponding period in 2002. The sale of non-
core operations and the proceeds for a convertible loan
increased cash assets in the second half of 2002. During the
first half of 2003, the cash flow from operating activities was
EUR -1.6 million negative which resulted mainly from the losses
of Artemis’ US-based operations. Repayment of loans also
decreased cash assets by EUR 2.6 million. Proceeds from new
loans were EUR 0.2 million. The share issue conducted after
the period, increased cash assets by EUR 0.9 million.

In the first half of 2003, the Quick Ratio was 1.2 (0.9). Gross
investments in fixed assets were EUR 0.4 million.

The balance sheet total on June 30, 2003 was EUR 49.1 (51.1)
million. Equity ratio was 30.3% and gearing was -12.4%.

At the end of the period, interest-bearing liabilities were EUR
7.0 (3.8) million, accounting for 14.4% (7.7%) of the Group's
capital and reserves, provisions, and creditors total. Of the
total of EUR 7.0 million interest-bearing liabilities, EUR 5.0
million were non-current liabilities and EUR 2.0 million were
current liabilities.

PRODUCT DEVELOPMENT

In the first half of 2003, the product development costs of
strategic products were EUR 4.2 (4.7) million, representing 10%
(11%) of net sales for the period. R&D costs are expensed in
the year they are incurred. The reorganization of the product
development conducted in 2002 has accelerated product
development cycles and brought cost savings. Tactical products
have been developed regionally. The product development costs
of tactical products are also expensed in full.

The development of project and portfolio management solutions
continued intensively. A new product, Artemis 7, was introduced
worldwide in August. Other industry-specific versions of the
software will be released during the second half of 2003. The
regional project management solutions were also enhanced.
Towards the year-end, these new versions will expand the
functionality of all solutions. This is anticipated to enlarge
the potential customer base.

PERSONNEL

At the end of the first half of 2003, the Proha Group employed
654 (609) people. The average number of personnel was 650
(621). The number of employees in Finland was 116 (226),
whereas 538 (383) worked abroad.

The comparable number of personnel for the corresponding period
in 2002:

                               At the end           On an
                            of the period         average
Number of employees *)              609               621
The effect of Dovre's
consolidation as a subsidiary       155               152
The effect of sold operations      (114)             (109)
----------------------------------------------------------
Pro forma number of employees       650               664

*) As per the interim report for January 1-June 30, 2002

Staff costs were EUR 29.6 (23.8) million, constituting 74%
(57%) of net sales. The staff costs for the period under review
include EUR 0.7 million of non-recurring charges caused by
termination of employment.

Comparable staff costs (EUR million) for the corresponding
period in 2002:

Staff costs *)                        23.8
The effect of Dovre's
consolidation as a subsidiary          8.6
The effect of sold operations         (2.0)
-------------------------------------------
Pro forma staff costs                 30.4
Pro forma net sales                   45.0
% of pro forma net sales               68%

*) As per the interim report for January 1-June 30, 2002

STATEMENT ON THE ADEQUACY OF THE GROUP ASSETS

On June 30, 2003, the Group’s cash and cash equivalents
amounted to EUR 8.7 million. At the end of the corresponding
period in 2002, cash and cash equivalents were EUR 5.7 million.
In Proha management’s view, the Group’s cash and cash
equivalents are sufficient to continue as a going concern.

SHARE CAPITAL AND AUTHORIZATIONS TO ISSUE SHARES

The company has one class of shares. The book value of the
shares is EUR 0.26 per share and each share entitles the
shareholder to one vote. Proha Plc shares are traded on the NM
list of the Helsinki Stock Exchange.

At the beginning of the period, the share capital of Proha Plc
was EUR 13,485,490.20 and the total number of shares was
51,867,270.

In the directed issue on June 27, 2003, Proha Plc’s share
capital was increased by EUR 390,000.00 by giving 1,500,000
shares to three Finnish investment funds. The increase in share
capital was entered into the Trade Register on July 3, 2003.

On July 3, 2003, the share capital of Proha Plc was EUR
13,875,490.20 and the total number of shares was 53,367,270.

At the Annual General Meeting on April 24, 2003, the Board of
Directors was authorized to increase the company’s share
capital through one or more issues of new shares, stock
options, option warrants and/or convertible bonds. Pursuant to
this authorization, the aggregate maximum number of new shares
to be issued or offered for subscription pursuant to stock
options, option warrants and/or convertible bonds shall not
exceed 10,373,454 shares with an account equivalent value of
EUR 0.26 each and the share capital of the company may be
increased by no more than EUR 2,697,098.04.

After the directed issue, a total of 8,873,454 shares
corresponding to EUR 2,307,098.04 in share capital remain
unused of the authorization representing 17% of the registered
share capital as of July 3, 2003. The authorization is valid
until April 23, 2004.

CONVERTIBLE LOAN

On December 20, 2002, the company issued a convertible loan
that was offered for subscription to professional investors. 
A total of EUR 2,810,000 of the loan was subscribed. The fixed
interest of the loan is 6.00% p.a. The loan matures on December
30, 2007. The loan can be converted into a maximum of 4,496,000
new shares.

INCENTIVE SYSTEM FOR PERSONNEL

At its meeting on May 8, 2003, Proha Board of Directors
approved the subscriptions of the stock option issue that is
part of Proha’s incentive system. In the issue, a total of
824,055 Proha Plc stock options were subscribed, amounting to a
subscription of 824,055 shares. The stock options were granted
without compensation to the key persons of the Proha Group. On
April 24, 2003, the Annual General Meeting granted a total of
450,000 stock options to the members of the Board of Directors.
The Board of Directors granted the rest of the stock options.

The Board of Directors confirmed the subscription price for a
share subscribed on the basis of the stock option as EUR 0.50.

TRADING ON THE HELSINKI STOCK EXCHANGE

The number of registered shareholders of Proha Plc totaled
3,695 at the end of the first half of 2003. During the period,
the share price was EUR 0.43 at its lowest and EUR 0.67 at its
highest, and the closing price on June 30, 2003 was EUR 0.66.
Market capitalization was approximately EUR 34.2 million at the
end of the period. The trading volume of the Proha share on the
NM list of the Helsinki Stock Exchange was over EUR 4.6 million
during the first half.

OTHER EVENTS IN THE FIRST HALF

ARTEMIS INTERNATIONAL SOLUTIONS CORPORATION (AISC) SETTLES
SHAREHOLDER LAWSUIT

Proha Plc’s subsidiary Artemis International Solutions
Corporation (AISC) signed an agreement for the settlement and
release of all claims against AISC in the class action
complaint filed against Opus360 Corporation in April 2002. The
AISC’s insurer will cover substantially all of the USD 550,000
settlement costs. The settlement is subject to approval by the
United States District Court for the Southern District of New
York.

In Proha’s prior view, there was no ground for the complaint
and it has no financial significance for the Group. The claim
is disclosed in Proha’s Financial Statements 2002 in the Notes
to the Financial Statements under Contingent liabilities.

In 2001, Proha acquired Opus360 Corporation, which was listed
on Nasdaq at the time, and consolidated the company with its
subsidiary Artemis. The class action lawsuit filed against
Opus360 Corporation was related to its initial public offering
in 2000.

PROHA SOLD ITS MINORITY SHARE IN TIETOKATE OY

As part of its strategy to focus on portfolio and project
management software business, Proha sold its 20% share of the
Finnish accounting company Tietokate Oy. Proha acquired the
minority share of Tietokate to complement its financial
management business area in November 2000. Proha also gave up
its option to acquire the entire share capital of Tietokate.
The profit from the sale had no material effect on the result
of the Proha Group.

AISC CHANGED INDEPENDENT ACCOUNTANT

Proha Plc’s subsidiary Artemis International Solutions
Corporation (AISC) changed its certifying accountant in January
2003. The new independent accountant of AISC is Squar Milner
Reehl & Williamson LLP.

AISC'S REVERSE SPLIT 1:25

Artemis International Solutions Corporation (AISC) implemented
a reverse stock split on February 7, 2003. Each twenty-five
(25) shares of AISC common stock issued and outstanding were
converted into one share of common stock. Artemis’ shareholders
approved the reverse stock split at a special meeting held on
October 21, 2002.

Prior to the reverse split, AISC had approximately 250,000,000
shares of common stock outstanding, and following the reverse
split it has approximately 10,000,000 shares outstanding. The
trading of the reverse split shares commenced on February 7,
2003 on OTCBB. The new trading symbol for the shares is AMSI.

The reverse split is a technicality that does not have an
effect on the size of Proha’s ownership of AISC or on the Proha
shares or on the trading of Proha shares.

CHANGES IN AISC

The Board of Directors of Artemis International Solutions
Corporation (AISC), which is an 80%-owned subsidiary of Proha
Plc, elected Steven Yager, President of Gores Technology Group
Inc, as the new Chairman of the AISC Board. Mr. Yager has
previously served as Vice Chairman of the AISC Board. The
former Chairman, James Cannavino, continues as a member of the
AISC Board.

The AISC Board of Directors terminated the employment agreement
of Ari Horowitz, the former Executive Vice President of
Corporate Development, as of April 14, 2003. Pursuant to the
agreement, AISC will pay Horowitz salary and other financial
benefits for two years as of the termination of the agreement.
As a result, a non-recurring item of EUR 0.6 million was
recorded for the second quarter.

ANNUAL GENERAL MEETING HELD ON APRIL 24, 2003

The Annual General Meeting on April 24, 2003 confirmed the 2002
Financial Statements. The CEO and the following members of the
Board of Directors were discharged from liability: Pekka Pere,
Olof Ödman, Steven Yager, Alec Gores, and Klaus Cawén. The
other members of the Board of Directors, James Cannavino, Ari
Horowitz and Michael Rusert, were not discharged from
liability.

The Annual General Meeting approved the Board of Directors’
proposal according to which the result for the financial year
2001 is entered in capital and reserves and no dividend is
paid.

The following six members were elected to the Board of
Directors of Proha Plc:
Olof Ödman, Pekka Pere, Klaus Cawen, Alec Gores, Steven Yager,
and Pekka Mäkelä.

Ernst & Young Oy was elected as the company’s auditor, with
Ulla Nykky, APA, as the auditor in charge.

Increase in company’s share capital

The Annual General Meeting authorized the Board of Directors to
increase the company's share capital through an issue of new
shares, stock options, option warrants and/or convertible bonds
deviating from the shareholders pre-emptive subscription
rights. Pursuant to this authorization, the aggregate maximum
number of new shares to be issued or offered for subscription
pursuant to stock options, option warrants and/or convertible
bonds shall not exceed 10,373,454 shares with an account
equivalent value of EUR 0.26 each, and the share capital of the
company may be increased by no more than EUR 2,697,098.04. This
represented 20% of the registered share capital and votes that
can be cast in the General Meeting of Shareholders at the time.

This authorizes the Board of Directors to deviate from the
shareholders’ pre-emptive subscription right if there is a
strong financial reason, such as improving the company’s
capital structure, financing operations and/or acquisitions
and/or creating incentives for the personnel of the Group. The
authorization entitles the Board to decide on the subscription
price, and other terms and conditions. The authorization is
valid until April 23, 2004.

Stock option issue

The Annual General Meeting approved the Board of Directors’
proposal to issue a maximum of 850,000 stock options that are
offered, deviating from the shareholders pre-emptive
subscription right, to certain key persons of the Proha Group
and to the members of the Board of Directors of Proha Plc.

On April 24, 2003 the Annual General Meeting decided on the
distribution of 450,000 stock options to the members of the Board
of Directors as follows: 120,000 stock options to be issued to the
CEO and 66,000 stock options to each of the other members of the
Board of Directors. The Board of Directors decided on the
distribution of the remaining 400,000 stock options.

At its meeting on May 8, 2003, the Board of Directors approved
the subscriptions and confirmed the subscription price for a
share subscribed on the basis of the stock options as EUR 0.50.
In the issue, a total of 824,055 Proha Plc stock options were
subscribed, amounting to a subscription of 824,055 shares. The
subscriptions may increase the share capital by a maximum of
EUR 214,254.30.

EVENTS FOLLOWING THE FIRST HALF

PROHA OUTSOURCED THE ASP SERVICES OF INTELLISOFT TO XENETIC OY

Proha continued to focus on its core business, portfolio and
project management software products, and outsourced the ASP
services of its subsidiary Intellisoft Oy to Xenetic Oy. This
agreement complements the hosting and network services that
were outsourced to Xenetic in 2002. Pursuant to the agreement,
most of the personnel responsible for the ASP services at
Intellisoft were transferred to Xenetic as old employees. Other
Intellisoft employees will continue to work for the Proha
Group. The agreement has no material effect on Proha’s net
sales or result.

NEW ARTEMIS 7 PRODUCT TO THE MARKET

The Artemis product family was extended with a new Artemis 7
software, which combines the portfolio, project and resource
management solutions. Other industry-specific solutions based
on Artemis 7 will be introduced during the second half of 2003.

PROSPECTS FOR THE NEAR FUTURE

The third quarter earnings (EBITA) are expected to be negative,
in part due to normal seasonal fluctuations. Net sales for the
financial year 2003 are anticipated to be over EUR 85 million
and result (EBITA) before possible one-time reorganization
expenses is expected to be positive. Artemis 7 and Artemis
Views 7 product releases have succeeded as planned and they are
anticipated to have a positive impact on net sales and result
from the fourth quarter onward.

The Artemis sub-group will announce its result for the second
quarter in 2003 later today.

PRESS CONFERENCE
Proha Plc will hold a press conference for the media and
financial analysts at 12.00 a.m. on August 14, 2003 at World
Trade Center, address: Aleksanterinkatu 17, Helsinki.

For more information please contact:
PROHA PLC
CEO Pekka Pere, tel. +358 20 4362 000
pekka.pere@proha.com
www.proha.com

DISTRIBUTION:
Helsinki Stock Exchange
Major Media


The figures in this interim report are unaudited.

PROHA GROUP CONSOLIDATED INCOME STATEMENT AND BALANCE SHEET
JANUARY 1-JUNE 30, 2003


INCOME STATEMENT
                                  1/03-6/03   1/02-6/02   1/02-12/02
                                 (EUR 1000)   (EUR 1000)  (EUR 1000)

Net sales                            40 215      41 964      100 824
Share of associated
companies' results                       15          71         -316
Other operating income                  382         191        4 098
Materials and services               -3 550      -6 979      -13 467
Staff costs                         -29 557     -23 842      -63 234
Depreciation, amortization and
value adjustments
  Depreciation according to plan       -544      -1 208       -2 059
  Value adjustments of investments  
  held as non-current assets              0           0         -703
  Amortization of goodwill
  on consolidation                     -975      -1 138       -2 243
  Change in consolidation reserve        18       3 338        2 744
Depreciation, amortization and
value adjustments total              -1 501         992       -2 261
Other operating expenses             -8 973     -10 990      -22 592

Operating profit/loss                -2 968       1 407        3 052

Financial income and expense           -342         -95          235

Profit/loss before extraordinary     
items, appropriations and taxes      -3 310       1 312        3 287

Income taxes                           -499        -385         -786
Change in deferred tax liabilities      -26         -86           26

Profit/loss before minority interest  -3 836        841        2 527

Minority interest                        187         61         -762

Profit/loss for the period            -3 649        902        1 765


BALANCE SHEET
ASSETS
Non-current assets
  Intangible assets                     578        1 420          508
  Goodwill on consolidation          13 421       14 649       14 406
  Tangible assets                     1 587        2 727        1 755
  Investments                         1 932        2 451        2 076
Non-current assets in total          17 518       21 248       18 745

Current assets
  Non-current receivables               336          150          429
  Subscribed capital unpaid             938            0            0
  Current receivables                21 518       23 874       27 682
  Marketable securities                  84           57           92
  Cash and cash equivalents           8 684        5 742       12 666
Current assets total                 31 559       29 823       40 869

ASSETS TOTAL                         49 077       51 070       59 614


LIABILITIES
Capital and reserves
  Subscribed capital                 13 485       13 485       13 485
  Share issue                           938            0            0
  Share premium account               3 906        3 853        3 906
  Profit/loss brought forward        -2 128       -4 387       -4 179
  Profit/loss for the period         -3 649          902        1 765
  Capital loan                          187          187          187
Capital and reserves total           12 739       14 040       15 164

Minority interest                     1 532        1 030        2 392

Consolidation reserve                   272          124          290

Provisions                              684          308          383

Creditors
  Non-current creditors               5 056        1 402        5 196
  Current creditors                  28 795       34 167       36 189
Creditors total                      33 851       35 569       41 385

LIABILITIES TOTAL                    49 077       51 070       59 614


KEY RATIOS OF THE PROHA GROUP
                                  1/03-6/03    1/02-6/02   1/02-12/02

Net sales (EUR 1000)                 40 215       41 964      100 824

EBITDA*                              -1 467          415        5 313
  % of net sales                      -3.6%         1.0%         5.3%

EBITA**                              -2 011         -793        2 551
  % of net sales                      -5.0%        -1.9%         2.5%

EBIT***                              -2 968        1 407        3 052
  % of net sales                        -7%           3%           3%

Profit/loss before extraordinary     
items, appropriations and taxes      -3 310        1 312        3 287
  % of net sales                      -8.2%         3.1%         3.3%

Profit/loss for the period           -3 649          902        1 765
  % of net sales                      -9.1%         2.2%         1.8%

* Earnings before interest, taxes, 
depreciation and goodwill amortization
** Earnings before interest, taxes and
 goodwill amortization
*** Earnings before interest and taxes

Research and development costs
EUR 1000                              4 187        4 700        8 610
  % of net sales                      10.4%        11.2%         8.5%

Personnel at the end
of the period                           654          609          643
Average personnel                       650          621          753

1) Weighted number
   of shares                     51 867 270   51 728 041   51 798 227

1) Earnings per share, EUR           -0.070         0.02         0.03

2) Number of shares
   at the end of the period      51 867 270   51 867 270   51 867 270

2) Equity per share, EUR               0.24         0.27         0.30

3) Number of shares
   diluted by stock options      52 229 495   51 840 478   51 938 283

3) Earnings per share, EUR               *)         0.02         0.03

*) The key ratio Earnings per share, adjusted by the dilution effect,
is not presented because it would be better than the undiluted figure.


Net sales by geographical area
                                 1/03-6/03   1/02-6/02   1/02-12/02

United States                         17%         38%         30%
Finland                               10%         18%         14%
Rest of Europe                        63%         33%         49%
Asia                                  10%         11%          7%
Total                                100%        100%        100%


Net sales by product type

One-time license revenue              18%         20%         16%
Recurring license revenue             20%         21%         18%
Services                              62%         58%         66%
Other                                  0%          1%          0%
Total                                100%        100%        100%


CASH FLOW STATEMENT               1.1.-30.6.2003    1.1.-31.12.2002

Cash flow from operating activities
  Operating profit/loss                   -2 968             3 052
  Adjustments
    Depreciation, amortization and
    value adjustments                      1 511             2 261
    Profits and losses on sale of
    fixed assets and shares                  -74            -3 037
    Other adjustments                        285               165
    Change in net working capital              2            -2 883
    Financial income and expense, net       -342                 2
    Income taxes                             -38               195
Cash flow from operating activities       -1 624              -245

Cash flow from investing activities
    Investments in tangible and
    intangible assets                       -446            -1 071
    Cash flow from acquisition of
    subsidiaries and associated companies      0              -804
    Cash flow from disposal of
    subsidiaries and associated companies      0             4 225
    Other paid cash flows                      0               -57
    Other received cash flows                430               263
Cash flow from investing activities          -16             2 556

Cash flow from financing activities
    Proceeds from short-term loans            33             1 487
    Repayments of short-term loans        -2 091                 0
    Proceeds from convertible loan             0             2 810
    Proceeds from long-term loans            219             1 733
    Repayments of long-term loans           -503            -2 891
Cash flow from financing activities       -2 342             3 139

Change in cash and cash equivalents       -3 982             5 450

Cash and cash equivalents
at the beginning of the period           -12 666            -6 954
Cash and cash equivalents of
subsidiaries acquired                          0              -319
Cash and cash equivalents of 
subsidiaries sold                              0                57
Cash and cash equivalents
at the end of the period                   8 684            12 666
Change in cash and cash equivalents       -3 982             5 450


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