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v3.8.0.1

Consolidated of Cash Flow Statements - BRL (R$) R$ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Statement Line Items [Line Items] |  |  |  |
Net Income |  | R$ 7,850.5 | R$ 13,083.4 | R$ 12,879.2
Depreciation, amortization and impairment |  | 3,612.1 | 3,512.0 | 3,074.6
Impairment losses on receivables and inventories |  | 156.3 | 196.5 | 97.7
Additions/(reversals) in provisions and employee benefits |  | 168.3 | 347.1 | 483.1
Net finance cost |  | 3,493.9 | 3,702.0 | 2,268.2
Losses/(gain) on sale of property, plant and equipment and intangible assets |  | (49.4) | (70.9) | (27.9)
Losses/(gain) on sale of operations in associates |  | (41.7) |  | (25.1)
Gains on exchange transaction of shareholdings |  |  | (1,240.0) |
Equity-settled share-based payment expense |  | 209.3 | 170.3 | 197.1
Income tax expense |  | 5,079.3 | 315.0 | 3,634.2
Share of result of joint ventures |  | 3.1 | 5.0 | (3.1)
Other non-cash items included in the profit |  | 196.3 | (737.4) | (1,305.7)
Cash flow from operating activities before changes in working capital and use of provisions |  | 20,678.0 | 19,283.0 | 21,272.3
(Increase)/decrease in trade and other receivables |  | (265.6) | (578.4) | (380.8)
(Increase)/decrease in inventories |  | (63.8) | (437.1) | (681.5)
Increase/(decrease) in trade and other payables |  | (105.8) | (565.1) | 5,083.2
Cash generated from operations |  | 20,242.8 | 17,702.4 | 25,293.2
Interest paid |  | (557.3) | (724.9) | (257.3)
Interest received |  | 337.9 | 597.7 | 656.2
Dividends received |  | 7.3 | 111.0 | 14.8
Income tax paid |  | (2,156.6) | (5,341.8) | (2,126.1)
Cash flow from operating activities |  | 17,874.1 | 12,344.4 | 23,580.8
Proceeds from sale of property, plant and equipment and intangible assets |  | 101.9 | 133.6 | 99.8
Proceeds from sale of subsidiaries operations |  |  |  | 94.3
Acquisition of property, plant and equipment and intangible assets |  | (3,203.6) | (4,132.7) | (5,261.2)
Acquisition of subsidiaries, net of cash acquired |  | (333.3) | (1,824.2) | (1,212.2)
Acquisition of other investments |  | (1.1) | (37.6) | (123.5)
Investment in short term debt securities and net proceeds/(acquisition) of debt securities |  | 276.9 | (37.1) | 403.8
Net proceeds/(acquisition) of other assets |  | 86.2 |  | 2.0
Cash flow from investing activities |  | (3,073.0) | (5,898.0) | (5,997.0)
Capital increase |  |  |  | 9.9
Proceeds/(repurchase) of treasury shares |  | (38.6) | 0.4 | (824.2)
Proceeds from borrowings |  | 2,904.4 | 3,792.0 | 4,964.6
Repayment of borrowings |  | (5,441.7) | (1,896.2) | (5,653.0)
Cash net of finance costs other than interests |  | (1,459.5) | (3,207.8) | (2,326.9)
Payment of finance lease liabilities |  | (9.0) | (2.9) | (8.1)
Interest on capital paid based on the investment reserve |  | (8,819.8) | (10,330.6) | (11,490.2)
Cash flow from financing activities |  | (12,864.2) | (11,645.1) | (15,327.9)
Net increase/(decrease) in cash and cash equivalents |  | 1,936.9 | (5,198.7) | 2,256.0
Cash and cash equivalents less bank overdrafts at beginning of year | [1] | 7,876.8 | 13,617.7 | 9,623.0
Effect of exchange rate fluctuations |  | 539.0 | (542.2) | 1,738.7
Cash and cash equivalents less bank overdrafts at end of year | [1] | R$ 10,352.7 | R$ 7,876.8 | R$ 13,617.7
[1] | Net of bank overdrafts.

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- Definition The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 17 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_17&doctype=Standard -URIDate 2017-03-09 + Details
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