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Statements of Cash Flows - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Cash flow from operating activities |  |  |
Profit before income tax and social contribution | R$ 3,503,614 | R$ 4,129,054 | R$ 587,529
Adjustments for: |  |  |
Depreciation and amortization | 1,301,897 | 1,146,626 | 1,074,032
Residual value of property, plant and equipment and intangible assets written-off | 24,935 | 15,168 | 52,040
Bad debt expense | 82,681 | 90,488 | 2,420
Provisions and inflation adjustment | 185,080 | 276,654 | (4,706)
Pension plan liabilities - early reduction (curtailment) | 0 | (334,152) | 0
Interest calculated on borrowings and financing payable | 426,781 | 449,470 | 474,056
Inflation adjustment and exchange gains (losses) on borrowings and financing | 159,087 | (969,430) | 2,163,754
Interest and inflation adjustment on liabilities | 25,751 | 24,297 | 27,168
Interest and inflation adjustment on assets | (31,619) | (80,675) | (130,762)
Finance charges from customers | (193,683) | (207,789) | (125,966)
Margin of fair value on intangible assets arising from concession | (70,335) | (81,513) | (72,908)
Provision for Consent Decree (TAC) | 72,933 | 89,083 | (15,601)
Equity in results of investments in affiliates | (5,760) | (4,740) | (2,597)
Provision from São Paulo agreement | 0 | 0 | 11,252
Provision for pension plan - Sabesprev Mais | 0 | 235 | 8,349
Pension obligations | 304,500 | 377,886 | 352,710
Other adjustments | 92,461 | 24,412 | (6,103)
GESP Agreement | 0 | 0 | (696,283)
Total adustments | 5,878,323 | 4,945,074 | 3,698,384
Changes in assets |  |  |
Trade receivables | (42,194) | (34,665) | (111,738)
Accounts receivable from related parties | 51,594 | (3,163) | (2,818)
Inventories | (27,633) | 7,156 | (550)
Recoverable taxes | (233,952) | 35,195 | 70,940
Escrow deposits | (32,200) | 33,232 | 35,083
Other receivables | 8,312 | 144,920 | (9,785)
Changes in liabilities |  |  |
Trade payables and contractors | (180,353) | 6,371 | (18,314)
Services payable | (51,779) | 72,775 | 57,054
Accrued payroll and related taxes | 56,841 | 21,240 | (24,394)
Taxes and contributions payable | 15,983 | (90,325) | 35,947
Deferred Cofins/PASEP | (7,889) | 5,150 | 3,570
Provisions | (279,951) | (185,793) | (133,427)
Pension obligations | (228,282) | (201,736) | (182,514)
Other liabilities | (16,741) | 17,842 | (47,607)
Cash generated from operations | 4,910,079 | 4,773,273 | 3,369,831
Interest paid | (676,087) | (739,944) | (710,688)
Income tax and social contribution paid | (932,110) | (1,029,737) | (17,743)
Net cash generated from operating activities | 3,301,882 | 3,003,592 | 2,641,400
Cash flows from investing activities |  |  |
Acquisition of intangible | (1,957,780) | (2,108,167) | (2,397,352)
Restricted cash | 5,256 | 5,078 | (9,406)
Investment increase | 0 | 0 | (2,540)
Purchase of property, plant and equipment | (18,920) | (27,631) | (54,794)
Dividends received | 0 | 0 | 4,612
Net cash used in investing activities | (1,971,444) | (2,130,720) | (2,459,480)
Borrowings and financing |  |  |
Proceeds from loans | 1,007,572 | 1,250,524 | 1,303,296
Payment of loans | (1,098,558) | (1,535,312) | (1,292,322)
Payment of interest on capital | (765,933) | (139,399) | (202,115)
Public-Private Partnership - PPP | (31,758) | (30,498) | (23,799)
Program Contract Commitments | (44,935) | (171,180) | (50,757)
Net cash generated by (used in) financing activities | (933,612) | (625,865) | (265,697)
Increase/(decrease) in cash and cash equivalents | 396,826 | 247,007 | (83,777)
Represented by : |  |  |
Cash and cash equivalents at the beginning of the year | 1,886,221 | 1,639,214 | 1,722,991
Cash and cash equivalents at the end of the year | 2,283,047 | 1,886,221 | 1,639,214
Increase/(decrease) in cash and cash equivalents | R$ 396,826 | R$ 247,007 | R$ (83,777)

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- Definition The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 35 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_35&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 14 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_14_f&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The increase (decrease) in cash and cash equivalents. [Refer: Cash and 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 + Details
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- Definition The increase (decrease) in the entity's equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 106 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_106_d&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The cash outflow for interest paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_31&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_20&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 21 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_21&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2017-01-01 -Paragraph 141 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_141_d&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The cash outflow for payment of finance lease liabilities, classified as financing activities. [Refer: Finance lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Note Expiry date 2019-01-01 -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 17 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-02&anchor=para_17_e&doctype=Standard&book=B -URIDate 2017-03-09 + Details
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- Definition The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2017-01-01 -Paragraph 5 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_5&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2017-01-01 -Paragraph 53 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_53&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 profit (loss) from continuing operations before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_28_b&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_23&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_103&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_102&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name SIC -Number 29 -IssueDate 2017-01-01 -Paragraph 6A -URI http://eifrs.ifrs.org/eifrs/XBRL?type=SIC&num=29&date=2017-03-01&anchor=para_6A&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 16 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_16_a&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 16 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_16_a&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 17 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_17_d&doctype=Standard -URIDate 2017-03-09 + Details
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