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31. Cash flows from operating activities

 20162015
Net result609444
Amortisation, depreciation and impairment losses49411
Income taxes100(27)
Net allocations to the provisions for risks and inventory write-downs12612
Net financial expense /(income)(246)(512)
Other non-monetary items322
 1,115(70)

The changes in other operating assets and liabilities are as follows:

 20162015
Inventories130-
Contract work in progress and progress payments and advances from customers350-
Trade receivables and payables(796)(1)
Change in trade receivables/payables, work in progress/progress payments and inventories(316)(1)

   20162015
Payment of pension plans(28)-
Changes in provisions for risks and other operating items(18)166
Change in other operating assets and liabilities and provisions for risks and charges(46)166