NC0190 "This cell shall capture any payments made in relation to the intragroup transactions recorded in this template for the reporting period (6 months up to the reporting date). This includes, but not limited to: - Dividends for the current year including paid or declared but unpaid dividends. - Any deferred dividends from previous years paid during the reporting period (i.e. any deferred dividends paid that impacted the P&L for the reporting period). - Interest payments made in relation to debt instruments. - Any other payments made in relation to the intragroup transaction s that are reported in this template, e.g. charges on asset transfers. - Amount of total tops-ups if applicable, i.e. total additional money invested during the reporting period such as an additional payments on partly paid shares or increasing loan amount during the period (when reporting tops-ups as a separate item). " All these options talked about payments made or partially paid, so this cell should only be filled in if we are buying something/we are buyer and not in the case we were sellers? Because in this way we will have payments collected.

For transactions between entities of the same group, i.e. between the Investor/Lender (the entity that is buying the equity or lending to a related undertaking within the group) and the Issuer/borrower (entity that is issuing the equity/capital item, or borrowing money), the group is expected to capture the payments made in relation to this intra group transaction.