2007 2006 Cash flows from operating activities LL Millions LL Millions   Profit before income tax 3,374 3,287 Adjustments for:     Depreciation and amortisation charge 1,086 898 Loss on sale of property and equipment - 148 Gain on sale of property acquired in settlement of debt (287) - Impairment charge for credit losses 489 1,355 Net transfer (from) to retirement benefit obligations (3) 124 Net changes in operating assets and liabilities:     Net decrease (increase) in balances with Central Bank - mandatory reserve deposits 15,637 (6,894) Net (increase) decrease in balances with Central Bank other than mandatory reserve deposits (11,377) 16,577 Net increase in investment securities held at fair value thought profit or loss (1,977) - Net (increase) decrease in loans and advances to banks (47,228) 8,050 Net increase in loans and advances to customers (69,564) (2,356) Net (increase) decrease in other assets (117) 296 Net increase in deposits from banks 63,053 16,322 Net increase in due to customers 78,024 32,958 Net increase (decrease) in other liabilities 1,883 (470)       Cash generated from operating activities 32,993 70,275 Income taxes paid (736) (856) Net Cash generated from operating activities 32,257 69,419   Cash flows from investing activities     Proceeds from sale of property acquired in settlement of debt 703 - Purchase of property and equipment (963) (1,492) Proceeds from sale of property and equipment 38 - Investment securities – Held-to-maturity 4,500 (3,369) Lebanese Treasury Bills - Held to maturity (504) 4,184 Lebanese Treasury Bills - Available for sale 11,315 (3,675) Investment securities – Available-for-sale 1,044 452 Net cash generated from investing activities 16,133 (3,900)         Cash flows from financing activities     Cash contribution for capital increase 10,000 -         Net increase in cash and cash equivalents 58,390 65,519 Cash and cash equivalents at the beginning of the year 192,697 127,178 Cash and cash equivalents at the end of the year 251,087 192,697