13. SUPPLEMENTAL CASH FLOW INFORMATION

The decrease (increase) in non-cash working capital is comprised of:

($ millions)		2018		2017

Accounts receivable		219		(79	)

Inventories		316		(268	)

Accounts payable and accrued liabilities		(503	)	68

Current portion of provisions		(110	)	(48	)

Income taxes payable (net)		511		421

		433		94

Relating to:

	Operating activities	408		(173	)

	Investing activities	25		267

		433		94

Reconciliation of movements of liabilities to cash flows arising from financing activities:

($ millions)		Short-Term Debt	Current Portion of Long-Term Debt		Long-Term Debt		Partnership Liability		Dividends Payable

At December 31, 2017		2 136	71		13 372		483		—

Changes from financing cash flows:

	Net issuance of commercial paper	866	—		—		—		—

	Repayment of long-term debt	—	(109	)	—		—		—

	Realized foreign exchange losses	131	1		—		—		—

	Dividends paid on common shares	—	—		—		—		(2 333	)

	Payments of finance lease liabilities	—	—		(74	)	—		—

	Distributions to non-controlling interest	—	—		—		(6	)	—

Non-cash changes:

	Dividends declared on common shares	—	—		—		—		2 333

	Unrealized foreign exchange losses	98	9		851		—		—

	Deferred financing costs	—	—		(14	)	—		—

	Modification to finance lease liabilities	—	—		12		—		—

	Reclassification from long-term debt to current portion of long-term debt	—	257		(257	)	—		—

At December 31, 2018		3 231	229		13 890		477		—