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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016
Operating: |  |
Net earnings (loss) | $ 442.2 | $ (109.1)
Adjustments to reconcile net earnings (loss) to net cash provided from (used in) operating activities: |  |
Depreciation, depletion and amortization | 819.4 | 855.0
Gain on disposition of associate and other interests - net | (55.2) |
Impairment, net of reversals | (75.5) | 139.6
Equity in losses (earnings) of associate and joint ventures | 1.3 | 1.2
Share-based compensation expense | 13.6 | 13.5
Finance expense | 117.8 | 134.6
Deferred tax expense (recovery) | (76.4) | (149.7)
Foreign exchange losses (gains) and other | (31.9) | 14.4
Reclamation expense | 11.4 | 27.2
Changes in operating assets and liabilities: |  |
Accounts receivable and other assets | 108.6 | (21.2)
Inventories | (86.7) | 79.5
Accounts payable and accrued liabilities | (48.5) | 239.9
Cash flow provided from (used in) operating activities | 1,140.1 | 1,224.9
Income taxes paid | (188.5) | (125.7)
Net cash flow provided from (used in) operating activities | 951.6 | 1,099.2
Investing: |  |
Additions to property, plant and equipment | (897.6) | (633.8)
Business acquisition |  | (588.0)
Net additions to long-term investments and other assets | (73.8) | (59.8)
Net proceeds from the sale of property, plant and equipment | 8.5 | 9.1
Net proceeds from disposition of associate and other interests | 269.6 |
Increase in restricted cash | (0.5) | (1.1)
Interest received and other | 6.6 | 3.5
Net cash flow used in investing activities | (687.2) | (1,270.1)
Financing: |  |
Issuance of common shares on exercise of options | 0.8 | 2.8
Net proceeds from issuance of equity |  | 275.7
Net proceeds from issuance of debt | 494.7 | 175.0
Repayment of debt | (500.0) | (425.0)
Interest paid | (62.9) | (73.5)
Other | (1.6) | (3.3)
Net cash flow provided from (used in) financing activities | (69.0) | (48.3)
Effect of exchange rate changes on cash and cash equivalents | 3.4 | 2.3
Increase (decrease) in cash and cash equivalents | 198.8 | (216.9)
Cash and cash equivalents, beginning of period | 827.0 | 1,043.9
Cash and cash equivalents, end of period | $ 1,025.8 | $ 827.0

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- Definition Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 20 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_20_c&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 20 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_20_b&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_45&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph B13 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_B13_a&doctype=Appendix&seq=2 -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 54 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_54_i&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_25&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_28&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The cash inflow from borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 17 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_17_c&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The cash inflow from issuing shares. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 17 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_17_a&doctype=Standard -URIDate 2017-03-09 + Details
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