FAIRFAX MEDIA  LIMITED  2013  113 35. NOTEs TO THE CAsH FLOw sTATEMENT (B) RECONCILIATION OF CASH AND CASH EQUIVALENTS NOTEs TO THE FINANCIAL sTATEMENTs  FAIRFAx MEDIA LIMITED AND CONTROLLED ENTITIES FOR THE PERIOD ENDED 30 JUNE 2013 Reconciliation of cash at end of the financial year (as shown in the Statement of Cash Flow) to the related items in the financial statements is as follows: Cash on hand and at bank  533,531   358,364  Total cash at end of the financial year  533,531   358,364 NOTE 30June 2013 $’000 24 JUNE 2012 $’000 (A) RECONCILIATION OF NET LOSS AFTER INCOME TAX EXPENSE TO  NET CASH INFLOW FROM OPERATING ACTIVITIES Net loss for the period  (971)  (2,725,803) non-cash items Depreciation and amortisation for continuing operations 3(B)  100,762   103,478  Depreciation and amortisation for discontinued operations  3,124   4,025  Impairment of property, plant and equipment, intangibles and investments  459,938   2,865,060  Amortisation of borrowing costs  1,191   1,921  Share of losses of associates and joint ventures not received as dividends  5,528   1,717  Straight-line rent adjustment  513   470  Net loss on disposal of property, plant and equipment  92   401  Net gain on disposal of investments and other assets  (299,413)  (1,005) Fair value adjustment to derivatives  4,539   (6,561) Net foreign currency loss/(gain)  660   (9,070) Share-based payment expense  2,038   1,068  Non-cash superannuation expense  (833)  (716) Gain on revaluation of investment in associate  –   (2,541) Other non-operating gains  142   19  Changes in operating assets and liabilities, net of effects from acquisitions Decrease in trade receivables  34,033   33,924  Decrease in other receivables  7,611   3,121  Decrease in inventories  6,180   2,506  Increase in other assets  (788)  (919) (Decrease)/increase in payables  (41,020)  6,897  (Decrease)/increase in provisions  (100,942)  155,398  Increase/(decrease) in tax balances  4,067   (165,741) net cash inflow from operating activities  186,451   267,649 